AN ACT relating to
taxation; revising certain provisions for the collection and administration of
certain taxes and fees regarding petroleum products and fuels for motor
vehicles and aircraft; making certain changes regarding the licensing, rights
and responsibilities of certain dealers, suppliers, exporters, transporters and
users of such fuels; providing a penalty; and providing other matters properly
relating thereto.

[Approved: June 10, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1.NRS 360A.040 is hereby amended to
read as follows:

360A.040 1.
If a check submitted to the Department for payment of any tax or
fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 is
dishonored upon presentment for payment, the Department may [require]:

(a) Charge
an additional fee of $25 for handling the check; and

(b) Require
that any future payments be made by cashiers check, travelers
check, money order or cash.

2. If a
check is submitted to the Department for payment of a tax or fee required by
chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 on or before the date
the tax or fee is due, but is afterward dishonored upon presentment for
payment, the submission of the check shall be deemed not to constitute timely
payment of the tax or fee.

Sec. 2. NRS 360A.050 is hereby amended to
read as follows:

360A.050 Except [as otherwise provided in]for any payments authorized
pursuant to NRS 365.328,
365.340 and 366.397[,]and section 33 of this act, if
the Department grants an extension of time for paying any amount required to be
paid pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, a
person who pays the amount within the period for which the extension is granted
shall pay, in addition to the amount owing, interest at the rate of 1 percent
per month from the date the amount would have been due without the extension
until the date of payment.

Sec. 3. NRS 360A.100 is hereby amended to
read as follows:

360A.100 Except as otherwise provided in NRS 366.395:

1. If a person fails to file a return or the
Department is not satisfied with the return of any tax or fee required to be
paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS
590.120 or 590.840, the Department may determine the amount required to be paid
upon the basis of:

(a) The facts contained in the return;

(b) Any information that is in the possession of the
Department or may come into its possession; or

(c) Reasonable estimates of the amount.

2. One or more deficiency determinations may be made
with respect to the amount due for one or more periods.

3. In making its determination of the amount required
to be paid, the Department shall impose a penalty and interest on the amount of tax or
fee determined to be due, calculated at the rate and in the manner set forth in
NRS 360A.060.

4. [The Department shall impose a penalty of 10 percent in
addition to the amount of a determination that is made if a person fails to
file a return with the Department.

5.]
If a business is discontinued, a determination may be made at any time
thereafter within the period prescribed in NRS 360A.150 concerning liability
arising out of that business, irrespective of whether the determination is
issued before the due date of the liability.

Sec. 4. NRS 360A.150 is hereby amended to
read as follows:

360A.150 1. Except as otherwise provided in
subsections 2, 3 and 4, each notice of a deficiency determination issued by the
Department must be personally served or mailed within [3]4 years after the last day
of the month following the period for which the amount is proposed to be
determined or within [3]4 years after the return is filed, whichever
period expires later.

2. In the case of a failure to make a return or a
claim for an additional amount, each notice of determination must be mailed or
personally served within 8 years after the last day of the month following the
period for which the amount is proposed to be determined.

3. If, before the expiration of the time prescribed in
this section for the mailing of a notice of determination, the taxpayer has
signed a waiver consenting to the mailing of the notice after that time, the
notice may be mailed at any time before the expiration of the period agreed
upon. The period so agreed upon may be extended by subsequent agreements in
writing if each agreement is made before the expiration of the period
previously agreed upon.

4. This section does not apply to cases of fraud or
the intentional evasion of a provision of chapter 365, 366 or 373 of NRS or NRS
590.120 or 590.840, or any regulation of the Department adopted pursuant
thereto.

Sec. 5. NRS 360A.160 is hereby amended to
read as follows:

360A.160 1. Any person against whom a deficiency
determination is made who believes that the determination is incorrect may
petition the Department for a redetermination within 30 days after being served
with the notice of determination.

2. If a petition for redetermination is not filed
within the period prescribed in subsection 1, the person is deemed to have
waived the right to contest the determination or recover a refund.

3. For good cause shown, the Department may extend the
time within which a petition for redetermination must be filed. Any request for an extension of time
pursuant to this subsection must be filed with the Department within 30 days
after service of the notice of determination.

Sec. 6. NRS 360A.170 is hereby amended to
read as follows:

360A.170 A petition for redetermination must:

1. Set forth the amount of the determination that is
contested and the grounds for requesting a redetermination; and

2. [If an oral hearing is not requested, be]Be accompanied by [the]:

(a) Payment
of the amount of the determination that is not contested; and

(b) Any books
and records and other evidence which support the petition.

Sec. 7. Chapter 365 of NRS is hereby amended
by adding thereto the provisions set forth as sections 8 to 11, inclusive, of
this act.

Sec. 8. Transporter
means a person, except a supplier or an exporter licensed pursuant to this
chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered
aircraft in interstate commerce to or from any point within this state, or
solely within this state.

Sec. 9. Any
applicant whose application for a license as a dealer, supplier, exporter or
transporter has been denied may petition the Department for a hearing. The
Department shall:

1. Grant the
applicant a hearing.

2. Provide to
the applicant, not less than 10 days before the hearing, written notice of the
time and place of the hearing.

Sec. 10. A license issued pursuant to this chapter:

1. Is valid
until suspended, revoked or cancelled.

2. Is not
transferable.

Sec. 11. If any person ceases to be a dealer, supplier, exporter or transporter
within this state by reason of the discontinuance, sale or transfer of his
business, he shall:

1. Notify the
Department in writing at the time the discontinuance, sale or transfer takes
effect. The notice must give the date of the discontinuance, sale or transfer,
and the name and address of any purchaser or transferee.

2. Surrender
to the Department the license issued to him pursuant to this chapter.

3. If he is:

(a) A dealer,
file a monthly tax return and pay all taxes, interest and penalties required pursuant
to chapter 360A of NRS and NRS 365.170 and 365.203 on or before the last day of
the month following the month of the discontinuance, sale or transfer of the
business.

(b) A supplier,
file a monthly tax return and pay all taxes, interest and penalties required
pursuant to chapter 360A of NRS and NRS 365.175 to 365.192, inclusive, on or
before the last day of the month following the month of the discontinuance,
sale or transfer of the business.

(c) An
exporter, file the report required pursuant to NRS 365.515 on or before the
last day of the month following the month of the discontinuance, sale or
transfer of the business.

(d) A
transporter, file the report required pursuant to NRS 365.520 within 25 days
after the end of the month of the discontinuance, sale or transfer of the
business.

Sec. 12. NRS 365.010 is hereby amended to
read as follows:

365.010 As used in this chapter, unless the context
otherwise requires, the words and terms defined in NRS 365.015 to 365.088,
inclusive, and section 8 of this
act have the meanings ascribed to them in those sections.

Sec. 13. NRS 365.130 is hereby amended to
read as follows:

365.130 1. The Department or its authorized agents
may make any audit, examination or inquiry of and concerning the records, stocks,
facilities, equipment and transactions of dealers, suppliers, retailers [of
petroleum products and carriers], exporters and transporters of petroleum
products, and such other investigations as it deems necessary to carry out the
provisions of this chapter.

2. If any investigation discloses that any report or
any payment has been incorrect, the Department may make such changes in
subsequent reports and payments as may be necessary to correct the error so
disclosed.

Sec. 14. NRS 365.170 is hereby amended to read as
follows:

365.170 [1.] Except as
otherwise provided in NRS 365.135, every dealer shall, not later than the last
day of each calendar month:

[(a)]1. Render to the Department a statement of
all aviation fuel and fuel for jet or turbine-powered aircraft sold,
distributed or used by him in this state, as well as all such fuel sold,
distributed or used in this state by a purchaser thereof upon which sale,
distribution or use the dealer has assumed liability for the tax thereon
pursuant to NRS 365.020, during the preceding calendar month; and

[(b)]2. Pay an excise tax on:

[(1)](a) All fuel for jet or turbine-powered
aircraft in the amount of 1 cent per gallon, plus any amount imposed by the
county in which the fuel is sold, distributed or used pursuant to NRS 365.203;
and

[(2)](b) Aviation fuel in the amount of 2 cents per
gallon, plus any amount imposed by the county in which the fuel is sold,
distributed or used pursuant to NRS 365.203,

so sold, distributed or used, in the manner and within the
time prescribed in this chapter.

[2. A dealer shall hold the amount of all taxes collected
pursuant to this chapter in a separate account in trust for the State.]

Sec. 15. NRS 365.175 is hereby amended to read as
follows:

365.175 [1.] Except as
otherwise provided in NRS 365.135, every supplier shall, not later than the
last day of each calendar month:

[(a)]1. Submit to the Department a statement of
all motor vehicle fuel, except aviation fuel, sold, distributed or used by him
in this state; and

[(b)]2. Pay an excise tax on all motor vehicle
fuel, except aviation fuel, in the amount of 17.65 cents per gallon sold,
distributed or used in the manner prescribed in this chapter.

[2. A supplier shall hold the amount of all taxes collected
pursuant to this chapter in a separate account in trust for the State.]

Sec. 16. NRS 365.230 is hereby amended to
read as follows:

365.230 1. The provisions of this chapter requiring
the payment of excise taxes do not apply to:

(a) Motor vehicle fuel, other than aviation fuel, sold
by a [suppliers;]supplier; or

(b) Aviation fuel or fuel for jet or turbine-powered
aircraft sold by a dealer,

in individual quantities of 500 gallons or less for export to
another state or country by the purchaser other than in the supply tank of a
motor vehicle or an aircraft, if the dealer or supplier is licensed in the
state of destination to collect and remit the applicable destination state
taxes thereon.

2. In support of any exemption from taxes on account
of sales of motor vehicle fuel or fuel for jet or turbine-powered aircraft in
individual quantities of 500 gallons or less for export by the purchaser, the
dealer or supplier who sold the fuel to the purchaser shall retain in his files
for at least [3]4 years an export certificate executed by the
purchaser in such form and containing such information as is prescribed by the
Department. This certificate is prima facie evidence of the exportation of the
motor vehicle fuel or fuel for jet or turbine-powered aircraft to which it
applies only if accepted by the dealer or supplier in
good faith.

supplier in good faith. If the purchaser fails to export any
part of the motor vehicle fuel or fuel for jet or turbine-powered aircraft
covered by the certificate, he shall remit to the Department immediately
thereafter the applicable amount in taxes due on the part not exported. Upon
failure to do so the purchaser is subject to all penalties in this chapter for
delinquency in payment of taxes.

Sec. 17. NRS 365.270 is hereby amended to
read as follows:

365.270 [1. After April 1, 1935, it]It is unlawful for
any person to be [a]:

1. A dealer
without holding a license [of]as a dealer as provided for in this chapter.

2. [After January 1, 2002, it is unlawful for any person to be a]A supplier without
holding a license [of]as a supplier as provided for in this chapter.

3. An
exporter without holding a license as an exporter as provided for in this
chapter.

4. A
transporter without holding a license as a transporter as provided for in this
chapter.

Sec. 18. NRS 365.280 is hereby amended to
read as follows:

365.280 Before becoming a dealer ,[or]
supplier, exporter or transporter,
a person shall apply to the Department, on forms to be prescribed
and furnished by the Department, for a license authorizing the applicant to
engage in business as a dealer [or supplier.] , supplier, exporter or transporter.

Sec. 19. NRS 365.290 is hereby amended to
read as follows:

365.290 1. Before granting any application for a license as a dealer or supplier, the Department shall
require the applicant to file with the Department a bond executed by the
applicant as principal, and by a corporation qualified under the laws of this
state as surety, payable to this state and conditioned upon the faithful
performance of all the requirements of this chapter and upon the punctual
payment of all excise taxes, penalties and other obligations of the applicant
as a dealer or supplier.

2. The total amount of the bond or bonds required of
any dealer or supplier must be fixed by the Department at three times the
estimated maximum monthly tax, determined in such a manner as the Department
deems proper, or $1,000, whichever is greater. If the Department determines
that a person is habitually delinquent in the payment of amounts due pursuant
to this chapter, it may increase the amount of his security to not more than
five times the estimated maximum monthly tax. When cash or a savings certificate,
certificate of deposit or investment certificate is used, the amount required
must be rounded off to the next larger integral multiple of $100, within the
same upper limit.

3. The Department may increase or decrease the amount
of security required by this section subject to the limitations provided in
this section.

4. No recovery on any bond, nor the execution of any
new bond, nor the revocation, cancellation or suspension of any license affects
the validity of any bond.

5. In lieu of any bond or bonds, a dealer or supplier
may deposit with the Department, under such terms and conditions as the
Department may prescribe, a like amount of lawful money of the United States or
any other form of security authorized by NRS 100.065. If security is provided
in the form of a savings certificate, certificate of deposit or investment
certificate, the certificate must state that the amount
is unavailable for withdrawal except upon order of the Department.

the certificate must state that the amount is unavailable for
withdrawal except upon order of the Department.

Sec. 20. NRS 365.300 is hereby amended to
read as follows:

365.300 1. [Upon approval of the
application]Except
as otherwise provided in subsection 2, the Department shall , upon receipt of:

(a) The
application and bond in proper form, issue to the applicant a license as a dealer
or supplier . [:

(a) An
identification number; and

(b) A
nonassignable license with a duplicate copy for each place of business of the
dealer or supplier in this state.

2. Each
license and all duplicates must bear the identification number of the dealer or
supplier.

3. The
license continues in force until cancelled, suspended or revoked.

4. The
dealer or supplier shall have his identification number printed on each of his
delivery tickets.]

(b) The
application in proper form, issue to the applicant a license as an exporter or
a transporter.

2. The
Department may refuse to issue a license pursuant this section to any person:

(a) Who
formerly held a license issued pursuant to this chapter or a similar license of
any other state, the District of Columbia, the United States, a territory or
possession of the United States or any foreign country which, before the time
of filing the application, has been revoked for cause;

(b) Who
applies as a subterfuge for the real party in interest whose license, before
the time of filing the application, has been revoked for cause;

(c) Who,
if he is a dealer or supplier, neglects or refuses to furnish a bond as
required by this chapter;

(d) Who is
in default in the payment of a tax on motor vehicle fuel or fuel for jet or
turbine-powered aircraft in this state, any other state, the District of
Columbia, the United States, a territory or possession of the United States or
any foreign country;

(e) Who
has failed to comply with any provision of this chapter; or

(f) Upon
other sufficient cause being shown.

Sec. 21. NRS 365.310 is hereby amended to
read as follows:

365.310 1. The Department may suspend, cancel or
revoke the license of any dealer ,[or] supplier , exporter or transporter refusing or
neglecting to comply with the provisions of this chapter.

2. If a dealer or supplier becomes delinquent in the
payment of excise taxes as prescribed by this chapter to the extent that his
liability exceeds the total amount of bond or bonds furnished by the dealer or
supplier, the Department shall suspend his license immediately.

3. Before revoking or cancelling any license issued
under this chapter, the Department shall send a notice by registered or
certified mail to the dealer ,[or] supplier , exporter or transporter at his last known
address. The notice must order the dealer ,[or]
supplier , exporter or transporter
to show cause why his license should not be revoked by appearing
before the Department at Carson City, Nevada, or such other place in this state
as may be designated by the Department, at a time not less than 10 days after
the mailing of the notice. The Department shall allow the dealer ,[or]
supplier , exporter or transporter an opportunity to be heard in pursuance
of the notice, and thereafter the Department may revoke or cancel his license.

exporter or
transporter an opportunity to be heard in pursuance of the
notice, and thereafter the Department may revoke or cancel his license.

Sec. 22. NRS 365.330 is hereby amended to
read as follows:

365.330 1. The excise taxes prescribed in this
chapter must be paid on or before the last day of each calendar month to the
Department. The Department shall deliver the taxes to the State Treasurer, who
shall provide to the dealer, supplier or user a receipt for the payment of the
taxes.

2. Except
as otherwise provided in subsection 3:

(a) From
the tax found to be due upon any statement submitted by a dealer pursuant to
NRS 365.170 ,[or
a user pursuant to NRS 365.200,] the dealer [or
user] may retain an amount equal to 2 percent of the
amount of the tax collected to cover the dealers [or users]
costs of collection of the tax and of compliance with this chapter , and the dealers [or
users] handling losses occasioned by evaporation,
spillage or other similar causes.

[3.](b) Each supplier may retain an amount equal
to 2 percent of the amount of the tax collected by the supplier [as
a fee for making the collection.] to cover the suppliers costs of collection of the tax and
of compliance with this chapter, and the suppliers handling losses occasioned
by evaporation, spillage or other similar causes.

3. A
dealer or supplier who fails to submit a tax return when due pursuant to this
chapter or fails to pay the tax when due pursuant to this chapter is not
entitled to retain any of the amount authorized pursuant to subsection 2 for
any month for which a tax return is not filed when due or a payment is not made
when due.

4. If the
Department determines that a dealer or supplier has failed to submit a tax
return when due pursuant to this chapter or failed to pay the tax when due
pursuant to this chapter, the Department may order the dealer or supplier to
hold the amount of all taxes collected pursuant to this chapter in a separate
account in trust for the State. The dealer or supplier shall comply with the
order immediately upon receiving notification of the order from the Department.

Sec. 23. NRS 365.340 is hereby amended to
read as follows:

365.340 1. If the amount of any excise tax for any
month is not paid to the State on or before the last day of the next month, it
becomes delinquent at the close of business on that day. A dealer, supplier or
user may have up to 15 additional days to make the payment if he makes written application to the
Department on or before the day
the payment is due and the Department finds good cause for the
extension.

2. The proceeds from any penalty levied for the
delinquent payment of an excise tax must be [allocated proportionately
to]deposited
with the State Treasurer to the credit of the State Highway Fund . [, the county gas tax
funds, the Account for Taxes on Aviation Fuel and the Account for Taxes on Fuel
for Jet or Turbine-Powered Aircraft by the Department.]

Sec. 24. NRS 365.380 is hereby amended to
read as follows:

365.380 1. A claimant for refund must present to the
Department a refund claim form accompanied by the original invoices showing the
purchase. The refund forms must state the total amount of fuel so purchased and
used otherwise than for the propulsion of motor vehicles or jet or
turbine-powered aircraft and the manner and the equipment in which the claimant
has used the fuel.

2. A claimant for refund of tax on motor vehicle fuel
or fuel for jet or turbine-powered aircraft purchased and exported from this
state shall execute and furnish to the Department a
certificate of exportation on such form as may be prescribed by the Department.

and furnish to the Department a certificate of exportation on
such form as may be prescribed by the Department.

3. An invoice to qualify for refund must contain at
least:

(a) The number of gallons of fuel purchased;

(b) The price per gallon;

(c) The total purchase price of the fuel; and

(d) Such other information as may be prescribed by the
Department.

4. The signature on the refund claim form subjects the
claimant to the charge of perjury for false statements contained on the refund
application.

5. Daily records must be maintained and preserved for
a period of [3]4 years for audit purposes of all motor vehicle
fuel and fuel for jet or turbine-powered aircraft used. The record must set
forth:

(a) The piece of equipment being supplied with the
fuel;

(b) The number of gallons of fuel used in each fill;
and

(c) The purpose for which the piece of equipment will
be used.

The motor vehicle fuel fills must be further classified
according to whether the motor vehicle fuel was used on or off the highway.

6. If a motor vehicle with auxiliary equipment
consumes motor vehicle fuel and there is no auxiliary motor or separate tank
for the motor, a refund of 20 percent of the tax paid on the fuel used in the
vehicle may be claimed without the necessity of furnishing proof of the amount
of fuel consumed in the operation of the auxiliary equipment. The Department
shall, by regulation, establish uniform refund provisions for the respective
classes of users who claim refunds of more than 20 percent of the tax paid.

7. No person may be granted a refund of motor vehicle
fuel taxes for off-highway use when the consumption takes place on highways
constructed and maintained by public funds, on federal proprietary lands or
reservations where the claimant has no ownership or control over the land or
highways, except when the person is under a contractual relationship with the
Federal Government or one of its agencies and is engaged in the performance of
his duties pursuant to that relationship. Employment of a person by the Federal
Government or any of its agencies does not constitute a contractual
relationship for the purpose of this subsection.

8. If, in the opinion of the Department, it would be
beneficial to the State for a refund claimant to become a licensed dealer or
supplier, the claimant may, at the option of the Department, be required to
become a licensed dealer or supplier rather than a refund claimant unless the
claimant chooses to claim refunds at the tax rate, less 2 percent.

Sec. 25. NRS 365.390 is hereby amended to
read as follows:

365.390 Upon the presentation of the invoices, written
statements, tax exemption certificates or exportation certificates required
pursuant to this chapter, the Department shall cause to be repaid to the
claimant from the taxes collected under this chapter an amount equal to the
taxes paid by the claimant less the percentage allowed the dealer[, supplier or user]or supplier pursuant
to NRS 365.330.

Sec. 26. NRS 365.420 is hereby amended to
read as follows:

365.420 [Except as provided in NRS 360.235,
all:]

1. Applications for refund based upon exportation of
motor vehicle fuel or fuel for jet or turbine-powered aircraft from this state
must be filed with the Department within 3 months [from]after the date of
exportation.

2. Other applications, together with the necessary
supporting evidence, must be filed with the Department within [6
months from]12
months after the date of purchase.

3. Rights to refunds are forfeited if applications are
not filed with the Department within the times prescribed in this section.

Sec. 27. NRS 365.500 is hereby amended to
read as follows:

365.500 1. Every dealer ,[and]
supplier , exporter and
transporter shall cause to be kept a true record, in such form as
may be prescribed or approved by the Department, of all stocks of motor vehicle
fuel and fuel for jet or turbine-powered aircraft and of other inflammable or
combustible liquids, and of all manufacture, refining, compounding, blending,
purchases, receipts, exportations,
transportations, use, sales and distribution thereof.

2. The records are subject to inspection at all times
within business hours by the Department or its authorized agents, and must
remain available for inspection for a period of [3]4 years after the date of
any entry therein.

3. If a dealer [or suppliers], supplier, exporter or
transporter wishes to keep proper books and records pertaining to
business done in Nevada elsewhere than within the State of Nevada for
inspection as provided in this section, he must pay a fee for the examination
in an amount per day equal to the amount set by law for out-of-state travel for
each day or fraction thereof during which the examiner is actually engaged in
examining [the books of the dealer or supplier,]those books and records, plus
the actual expenses of the examiner during the time that the examiner is absent
from [Carson City, Nevada,]this state for the purpose
of making the examination, but the time must not exceed 1 day going to and 1
day coming from the place where the examination is to be made in addition to
the number of days or fractions thereof the examiner is actually engaged in
auditing [the dealers or suppliers books.]those books and records. Not
more than two such examinations may be charged against any dealer ,[or]
supplier , exporter or transporter
in any year.

4. Any money received must be deposited by the
Department to the credit of the fund or operating account from which the
expenditures for the examination were paid.

5. Upon the demand of the Department, each dealer ,[or]
supplier , exporter or transporter
shall furnish a statement showing the contents of the records to
such extent and in such detail and form as the Department may require.

Sec. 28. NRS 365.510 is hereby amended to
read as follows:

365.510 1. Every retailer shall maintain and keep
within the State for a period of [3]4 years a true record of
motor vehicle fuel or fuel for jet or turbine-powered aircraft received, of the
price thereof and the name of the person who supplies the fuel, together with
delivery tickets, invoices and such other records as the Department may
require.

2. Such records are subject to inspection by the
Department or its authorized agents at all times within business hours.

Sec. 29. NRS 365.520 is hereby amended to
read as follows:

365.520 1. Every [carrier, whether common,
contract or private,]transporter, except a dealer licensed under
this chapter or a wholesale distributor transporting the products of a dealer
licensed under this chapter, who transports motor vehicle fuel or fuel for jet
or turbine-powered aircraft in interstate commerce to or from any point within [the
State of Nevada]this state, or solely
within this state, shall report all of those deliveries to the Department .

state, or solely
within this state, shall report all of those deliveries to the Department .[all deliveries so made.

2. Such]

2. A report
must [cover the period of]be made for each calendar
month and must be filed within 25 days after the end of [that month.]the month for which the report is
made. The report must show:

(a) The name and address of every consignor and
consignee and of every person other than the designated consignee to whom
delivery has actually been made.

(b) The date of every delivery.

(c) The amount of every delivery in gallons.

(d) Such other information as the Department may
require.

[3. The Department or its authorized agents may examine the
books and records of any carrier during business hours to determine if the
provisions of this section have been or are being complied with.]

Sec. 30. NRS 365.570 is hereby amended to
read as follows:

365.570 1. It is unlawful for any person:

(a) To refuse or neglect to make any statement, report
or return required by the provisions of this chapter;

(b) Knowingly to make, or aid or assist any other
person in making, a false statement in a report to the Department or in
connection with an application for refund of any tax;

(c) Knowingly to collect or attempt to collect or cause
to be repaid to him or to any person, either directly or indirectly, any refund
of any tax without being entitled to the same;

(d) To engage in business in this state as a dealer ,[or]
supplier or exporter or
to act in this state as
a [carrier of motor vehicle fuel, fuel for jet or
turbine-powered aircraft, special fuel or other inflammable or combustible
liquids]transporter
without being the holder of an uncancelled license authorizing
him to engage in [such]that business or to act in [such]that capacity;

(e) To sell any motor vehicle fuel or fuel for jet or
turbine-powered aircraft upon which the tax imposed by this chapter has not
been paid, purchased by or consigned to him by any person other than a licensed
dealer or supplier; or

(f) To act as an agent to sell any motor vehicle fuel
or fuel for jet or turbine-powered aircraft, obtained in any manner, upon which
the tax imposed by this chapter has not been paid.

2. Each day or part thereof during which any person
engages in business as a dealer ,[or]supplier or exporter or acts as a transporter without
being the holder of an uncancelled license authorizing him to engage in that business or to act in that
capacity constitutes a separate offense within the meaning of
this section.

Sec. 31. Chapter 366 of NRS is hereby amended
by adding thereto the provisions set forth as sections 32 and 33 of this act.

Sec. 32. Special fuel transporter means a person, except a special fuel supplier
or special fuel exporter licensed pursuant to this chapter, who transports
special fuel in interstate commerce to or from any point within this state, or
solely within this state.

Sec. 33. 1. If the amount of any excise tax for any reporting period is not paid
to the State on or before the day the payment is due pursuant to this chapter,
the payment becomes delinquent at the close of business on that day.

that day. A special
fuel supplier, special fuel dealer or special fuel user may have up to 15
additional days to make the payment if he makes written application to the
Department on or before the day the payment is due and the Department finds
good cause for the extension.

2. The
proceeds from any penalty levied for the delinquent payment of an excise tax
must be deposited with the State Treasurer to the credit of the State Highway
Fund.

Sec. 34. NRS 366.020 is hereby amended to
read as follows:

366.020 As used in this chapter, unless the context
otherwise requires, the words and terms defined in NRS 366.025 to 366.100,
inclusive, and section 32 of this
act have the meanings ascribed to them in those sections.

Sec. 35. NRS 366.140 is hereby amended to
read as follows:

366.140 1. Every special fuel supplier, special fuel
dealer , special fuel exporter,
special fuel transporter or special fuel user and every other person transporting
or storing special fuel in this state shall keep such records, receipts,
invoices and other pertinent papers with respect thereto as the Department
requires.

2. The records, receipts, invoices and other pertinent
papers used in the preparation of a report or return required pursuant to this
chapter must be preserved for 4 years after the report or return is filed with
the Department.

3. The records, receipts, invoices and other pertinent
papers must be available at all times during business hours to the Department
or its authorized agents.

Sec. 36. NRS 366.150 is hereby amended to
read as follows:

366.150 1. The Department or its authorized agents
may:

(a) Examine the books, papers, records and equipment of
any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special
fuel user or any other person
transporting or storing special fuel ;[as defined in NRS 366.060;]

(b) Investigate the character of the disposition which
any person makes of special fuel; and

(c) Stop and inspect a motor vehicle that is using or
transporting special fuel,

to determine whether all excise taxes due pursuant to this
chapter are being properly reported and paid.

2. The fact that the books, papers, records and
equipment described in paragraph (a) of subsection 1 are not maintained in this
state at the time of demand does not cause the Department to lose any right of
examination pursuant to this chapter at the time and place those books, papers,
records and equipment become available.

3. If a
special fuel supplier, special fuel dealer, special fuel exporter, special fuel
transporter or special fuel user wishes to keep proper books and records
pertaining to business done in Nevada elsewhere than within the State of Nevada
for inspection as provided in this section, he must pay a fee for the
examination in an amount per day equal to the amount set by law for
out-of-state travel for each day or fraction thereof during which the examiner
is actually engaged in examining those books and records, plus the actual
expenses of the examiner during the time that the examiner is absent from this
state for the purpose of making the examination, but the time must not exceed 1
day going to and 1 day coming from the place where the examination is to be
made in addition to the number of days or fractions thereof the examiner is
actually engaged in auditing those books and
records.

and records. Not
more than two such examinations may be charged against any special fuel
supplier, special fuel dealer, special fuel exporter, special fuel transporter
or special fuel user in any year.

4. Any
money received must be deposited by the Department to the credit of the fund or
operating account from which the expenditures for the examination were paid.

5. Upon
the demand of the Department, each special fuel supplier, special fuel dealer,
special fuel exporter, special fuel transporter or special fuel user shall
furnish a statement showing the contents of the records to such extent and in
such detail and form as the Department may require.

Sec. 37. NRS 366.160 is hereby amended to
read as follows:

366.160 1. All records of mileage operated, origin
and destination points within this state, equipment operated in this state,
gallons or cubic feet consumed, and tax paid must at all reasonable times be
open to the public.

2. All supporting schedules, invoices and other
pertinent papers relative to the business affairs and operations of any special
fuel supplier, special fuel dealer ,
special fuel exporter, special fuel transporter or special fuel
user, and any information obtained by an investigation of the records and
equipment of any special fuel supplier, special fuel dealer , special fuel exporter, special fuel
transporter or special fuel user, shall be deemed confidential
and must not be revealed to any person except as necessary to administer this
chapter or as otherwise provided by law.

Sec. 38. NRS 366.170 is hereby amended to
read as follows:

366.170 The Department may, upon request from
officials to whom is entrusted the enforcement of the special fuel tax law of
any other state, the District of Columbia, the United States, its territories
or possessions, or any foreign country, forward to those officials any
information which it may have relative to the receipt, storage, delivery, sale,
use or other disposition of special fuel by any special fuel supplier, special
fuel [exporter,]dealer, special fuel [dealer]exporter, special fuel transporter
or special fuel user, if such other state, district, territory or
possession furnishes similar information to this state.

Sec. 39. NRS 366.203 is hereby amended to
read as follows:

366.203 1. Special fuel, other than compressed
natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax
pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it is removed
for distribution from a rack. The dye added to the exempt special fuel must be
of the color and concentration required by the regulations adopted by the
Secretary of the Treasury pursuant to 26 U.S.C. § 4082.

2. Except as otherwise provided in subsections 3 and
4, a person shall not operate or maintain on any highway in this state a motor
vehicle which contains in the fuel tank of that vehicle special fuel which has
been dyed. A person who operates
or maintains a motor vehicle in violation of this subsection and the registered
owner of the motor vehicle are jointly and severally liable for any taxes,
penalties and interest payable to the Department.

3. A person who, pursuant to subsection 2, 3 or 4 of
NRS 366.200 is exempt from the tax imposed by this chapter, may operate or
maintain a motor vehicle on a highway in this state which contains in the fuel
tank of that vehicle special fuel which has been dyed.

4. A person may operate or maintain on a highway in
this state any special mobile equipment or farm equipment that contains in the
fuel tank of the special mobile equipment or farm
equipment special fuel which has been dyed.

the special mobile equipment or farm equipment special fuel
which has been dyed. As used in this subsection:

(a) Farm equipment means any self-propelled machinery
or motor vehicle that is designed solely for tilling soil or for cultivating,
harvesting or transporting crops or other agricultural products from a field or
other area owned or leased by the operator of the farm equipment and in which
the crops or agricultural products are grown, to a field, yard, silo, cellar,
shed or other facility which is:

(1) Owned or leased by the operator of the farm
equipment; and

(2) Used to store or process the crops or
agricultural products.

The term includes a tractor, baler or swather or any
implement used to retrieve hay.

(b) Highway does not include a controlled-access
highway as defined in NRS 484.041.

5. There is a rebuttable presumption that all special
fuel which has not been dyed and which is sold or distributed in this state is
for the purpose of propelling a motor vehicle.

Sec. 40. NRS 366.220 is hereby amended to
read as follows:

366.220 1. Except as otherwise provided in this
chapter, it is unlawful for any [special]:

(a) Special
fuel supplier, special fuel dealer or special fuel user to sell
or use special fuel within this state unless the special fuel supplier, special
fuel dealer or special fuel user is the holder of a special fuel suppliers,
special fuel dealers or special fuel users license issued to him by the
Department.

(b) Person
to be a:

(1)
Special fuel exporter unless the person is the holder of a special fuel
exporters license issued to him by the Department.

(2)
Special fuel transporter unless the person is the holder of a special fuel
transporters license issued to him by the Department.

2. The Department may adopt regulations relating to
the issuance of any special fuel suppliers, special fuel dealers , special fuel exporters, special fuel
transporters or special fuel users license and the collection
of fees therefor.

(a) Upon receipt of the application and bond in proper
form, issue to the applicant a special fuel suppliers or special fuel dealerslicense.

(b) Upon receipt of the application in proper form,
issue to the applicant a special
fuel exporters, special fuel transporters or special fuel
users license.

2. The Department may refuse to issue a [special
fuel suppliers, special fuel dealers license or special fuel users]
license pursuant to this section to
any person:

(a) Who formerly held a [special fuel license in
this state,]license
issued pursuant to this chapter or a similar license of any other
state, the District of Columbia, the United States, a territory or possession
of the United States or any foreign country which, before the time of filing
the application, has been revoked for cause;

(b) Who applies as a subterfuge for the real party in
interest whose license, before the time of filing the application, has been
revoked for cause;

(c) Who, if he is a special fuel supplier or special
fuel dealer, neglects or refuses to furnish a bond as required by this chapter;

(d) Who is in default in the payment of a tax on
special fuel in this state, any other state, the District of Columbia, the
United States, a territory or possession of the United States or any foreign
country; [or]

(e) Who
has failed to comply with any provision of this chapter; or

(f) Upon
other sufficient cause being shown.

Sec. 42. NRS 366.250 is hereby amended to
read as follows:

366.250 Any applicant whose application for a special
fuel suppliers license, special fuel dealers license , special fuel exporters license, special fuel
transporters license or special fuel users license has been
denied may petition the Department for a hearing. The Department shall:

1. Grant the applicant a hearing.

2. Provide to the [person,]applicant, not less
than 10 days before the hearing, written notice of the time and place of the
hearing.

(a) Except
as otherwise provided in subsection 2, is valid until suspended [or
revoked for cause or otherwise], revoked or cancelled.

(b) Is not
transferable.

2. Each special fuel users license is valid for [the]a calendar year
unless suspended [or revoked for cause or otherwise cancelled.

3. The
license of a special fuel supplier, special fuel dealer or special fuel user is
not transferable.] , revoked or cancelled.

Sec. 44. NRS 366.270 is hereby amended to
read as follows:

366.270 [Whenever]If any person ceases to be
a special fuel supplier, special fuel dealer , special fuel exporter, special fuel transporter or
special fuel user within [the]this state by reason of the discontinuance, sale or transfer of his
business, he shall:

1. Notify the Department in writing at the time the
discontinuance, sale or transfer takes effect. The notice must give the date of
the discontinuance [and,
in the event of a sale, the date thereof], sale or transfer, and
the name and address of [the]any purchaser or transferee.

2. Surrender to the Department the license issued to
him by the Department.

3. If he is [a]:

(a) A special
fuel user, file [a quarterly]the tax return required pursuant to NRS 366.380 and pay all
taxes, interest and penalties required
pursuant to this
chapter and chapter 360A of NRS ,[366.370 and 366.380,]
except that both the filing and payment are due on or before the last day of
the month following the month of the
discontinuance, sale or transfer of the business.

[4. If he is a]

(b) A special
fuel supplier, file [a monthly]the tax return required pursuant to NRS 366.383 and pay all
taxes, interest and penalties required
pursuant to this
chapter and chapter 360A of NRS [366.370 and 366.383]
on or before the last day of the month following the month of the discontinuance, sale
or transfer of the business.

[5. If he is a]

(c) A special
fuel dealer, file [a monthly]the tax return required pursuant to NRS 366.386 and pay all
taxes, interest and penalties required
pursuant to [NRS 366.370 and 366.386]this chapter and chapter 360A of NRS, except that both the filing and payment are due on or
before the last day of the month following the month of the discontinuance,
sale or transfer of the business.

NRS, except that
both the filing and payment are due on or before the last day of
the month following the month of the
discontinuance, sale or transfer of the business.

(d) A special
fuel exporter, file the report required pursuant to NRS 366.387 on or before
the last day of the month following the month of the discontinuance, sale or
transfer of the business.

(e) A
special fuel transporter, file the report required pursuant to NRS 366.695
within 25 days after the end of the month of the discontinuance, sale or
transfer of the business.

Sec. 45. NRS 366.350 is hereby amended to
read as follows:

366.350 1. The Department may revoke the license of
any special fuel dealer, special fuel supplier , special fuel exporter, special fuel transporter or
special fuel user for reasonable cause[.] , including, without limitation,
refusing or neglecting to comply with the provisions of this chapter.

2. Before revoking a license, the Department shall
send a notice by registered or certified mail to the licensee at his last known
address ordering him to appear before the Department at a time not less than 10
days after the mailing of the notice and show cause why the license should not
be revoked.

Sec. 46. NRS 366.370 is hereby amended to
read as follows:

366.370 1. Except as otherwise provided in [subsections
4 and 5 and NRS 366.380,]this chapter, the excise tax imposed by this
chapter with respect to the use or sale of special fuel during any calendar
quarter is due on or before the last day of the first month following the
quarterly period to which it relates.

2. If the due date falls on a Saturday, Sunday or
legal holiday, the next business day is the final due date.

3. Payment shall be deemed received on the date shown
by the cancellation mark stamped by the United States Postal Service or the
postal service of any other country upon an envelope containing payment
properly addressed to the Department.

4. A special fuel supplier shall pay the tax imposed
by this chapter at the time he files his [monthly]
tax return pursuant to NRS 366.383.

5. A special fuel dealer shall pay the tax imposed by
this chapter at the time he files his [monthly]
tax return pursuant to NRS 366.386.

Sec. 47. NRS 366.386 is hereby amended to
read as follows:

366.386 1. On or before the last day of the month following each [month,]reporting period, a
special fuel dealer shall file with the Department a tax return for the
preceding [month,]reporting period, regardless of the amount of
tax collected, on a form prescribed by the Department.

2. The tax return must:

(a) Include information required by the Department for
the administration and enforcement of this chapter; and

(b) Be accompanied by a remittance, payable to the
Department, for the amount of the tax due.

3. Except
as otherwise provided in this subsection, the reporting period for a special
fuel dealer is a calendar month. Upon application by a special fuel dealer, the
Department may assign to the special fuel dealer for a specific calendar year:

(a) A
reporting period consisting of that entire calendar year if the Department
estimates, based upon the tax returns filed by the special fuel dealer for the
preceding calendar year, that the special fuel dealer will sell not more than 200 gallons of special fuel in this state each
calendar month of that reporting period.

not more than
200 gallons of special fuel in this state each calendar month of that reporting
period.

(b) Two
reporting periods consisting of 6 consecutive calendar months, commencing on
the first day of January and July, respectively, if the Department estimates,
based upon the tax returns filed by the special fuel dealer for the preceding
calendar year, that the special fuel dealer will sell more than 200 gallons but
not more than 500 gallons of special fuel in this state each calendar month
during those reporting periods.

(c) Four
reporting periods consisting of 3 consecutive months, commencing on the first
day of January, April, July and October, respectively, if the Department
estimates, based upon the tax returns filed by the special fuel dealer for the
preceding calendar year, that the special fuel dealer will sell more than 500
gallons but less than 5,000 gallons of special fuel in this state each calendar
month during those reporting periods.

Sec. 48. NRS 366.390 is hereby amended to
read as follows:

366.390 1. Except as otherwise provided in subsection
2, the Department shall allow each special fuel supplier to retain an amount
equal to 2 percent of the amount of the tax collected by the special fuel
supplier [as a fee for making the collection.] to cover the suppliers costs of
collection of the tax and of compliance with this chapter, and the suppliers
handling losses occasioned by evaporation, spillage or other similar causes.

2. A special fuel supplier who fails to submit a tax
return when due pursuant
to [NRS 366.383]this chapter or fails to pay the tax when due pursuant to
this chapter is not entitled to retain any of the [fee]amount authorized
pursuant to subsection 1 for any month for which a tax return is not filed[.] when due or a payment is not made when
due.

Sec. 49. NRS 366.540 is hereby amended to
read as follows:

366.540 1. The tax provided for by this chapter must
be paid by special fuel suppliers, special fuel dealers and special fuel users.
A special fuel supplier or special fuel dealer shall pay to the Department the
excise tax he collects from purchasers of special fuel with the [monthly]
return filed pursuant to NRS 366.383 or 366.386, respectively. The tax paid by
a special fuel user must be computed by multiplying the tax rate per gallon
provided in this chapter by the amount that the number of gallons of special
fuel consumed by the special fuel user in the propulsion of motor vehicles on
the highways of this state exceeds the number of gallons of special fuel
purchases by him.

2. Except as otherwise provided in subsection 3, in
computing the amount of tax on special fuel a special fuel supplier owes to the
Department, the special fuel supplier may deduct from the amount due pursuant
to subsection 1 any amount which is due but has not been paid by a purchaser
who is authorized by the Department to defer payment of the tax pursuant to NRS
366.397. If such a deduction is claimed, the claim must identify the purchaser
and the amount of taxes that he failed to pay.

3. A special fuel supplier shall not deduct from the
amount he owes the Department pursuant to subsection 1 any amount which has not
been paid by a person whose permit to defer the payment of the tax has been
revoked pursuant to subsection 4 of NRS 366.397 if, before the special fuel was
purchased, the special fuel supplier had been notified by the Department
pursuant to subsection 5 of NRS 366.397 that it had revoked the purchasers
permit.

4. [Each]If the Department determines that a special fuel supplier or
special fuel dealer has failed to submit a tax return when due pursuant to this
chapter or failed to pay the tax when due pursuant to this chapter, the
Department may order the special fuel supplier [and]or special fuel
dealer [shall]to hold the amount of all taxes collected
pursuant to this chapter in a separate account in trust for the state. The special fuel supplier or special
fuel dealer shall comply with the order immediately upon receiving notification
of the order from the Department.

Sec. 50. NRS 366.650 is hereby amended to
read as follows:

366.650 1. If illegally or through error the
Department collects or receives any excise tax, penalty or interest imposed
pursuant to this chapter, the excise tax, penalty or interest must be refunded
to the person who paid the tax, penalty or interest. [Except as otherwise
provided in NRS 360.235, a]A written application for a refund, stating
the specific grounds therefor, must be made within [36]12 months after the date
of payment, whether or not the excise tax, penalty or interest was paid
voluntarily or under protest.

2. Refunds must be made to a successor, assignee,
estate or heir of the person if written application is made within the time
limit.

3. Any amount determined to be refundable by the
Department must be refunded or credited to any amounts then due from the special
fuel supplier or special fuel dealer.

4. All amounts refunded pursuant to the provisions of
this chapter must be paid from the State Highway Fund on claims presented by
the Department, approved by the State Board of Examiners, and allowed and paid
as other claims against the State are allowed and paid.

5. A licensed special fuel user operating interstate
or off road, or both, who can prove to the satisfaction of the Department that
his special fuel purchases in Nevada exceed his use of the special fuel over
the highways of this state for a certain quarter must apply credit to any
excise taxes, penalties or interest required by this chapter or fees, taxes,
penalties or interest applicable pursuant to chapter 371, 482 or 706 of NRS and
any balance may be refunded or credited to succeeding reports.

6. A person who wishes to apply for a refund of the
tax on special fuel paid by him pursuant to subsection 5 of NRS 366.207 must:

(a) Submit an application for the refund on a form
prescribed by the Department; and

(b) Establish to the satisfaction of the Department
that within a period of 6 months he purchased not less than 200 gallons of
special fuel in this state which was used for a purpose that is exempt from the
tax on special fuel pursuant to NRS 366.200.

The Department shall refund to an applicant who complies with
the provisions of this subsection a refund in an amount equal to the tax paid
by [that person when he purchased the special fuel.] the applicant less the percentage
allowed the special fuel supplier pursuant to NRS 366.390.

Sec. 51. NRS 366.695 is hereby amended to
read as follows:

366.695 1. Every [carrier, whether common,
contract or private, except a special fuel supplier licensed pursuant to this
chapter or]special
fuel transporter, except a wholesale distributor transporting the
products of a special fuel supplier licensed pursuant to this chapter, who
transports special fuel in interstate commerce to or from any point within this
state, or solely within this state, shall report all of those deliveries to the Department .[all deliveries of that
special fuel.]

2. A report must be made for each calendar month and
must be filed within 25 days after the end of the month for which the report is
made. The report must show:

(a) The name and address of every consignor and
consignee and of every person other than the designated consignee to whom
delivery has actually been made;

(b) The date of each delivery;

(c) The number of gallons of special fuel delivered for
each delivery; and

(d) Such other information as the Department may
require.

[3. The Department or its authorized agents may examine the
books and records of any carrier during business hours to determine whether the
carrier is in compliance with the provisions of this section.]

Sec. 52. NRS 366.720 is hereby amended to
read as follows:

366.720 Any person who:

1. Fails or refuses to pay the tax imposed by this
chapter;

2. Engages in business in this state as a special fuel
user, special fuel exporter, special
fuel dealer or special fuel supplier , or acts in this state as a special fuel transporter, without
being the holder of a license to engage in that business[;] or to act in that capacity;

3. Fails to make any of the reports required by this
chapter;

4. Makes any false statement in any application,
report or statement required by this chapter;

5. Refuses to permit the Department or any authorized
agent to examine records as provided by this chapter;

6. Fails to keep proper records of quantities of
special fuel received, produced, refined, manufactured, compounded, used or
delivered in this state as required by this chapter;

7. Makes any false statement in connection with an
application for the refund of any money or taxes provided in this chapter;

8. Violates the provisions of NRS 366.265;

9. Fails or refuses to stop his motor vehicle for an
inspection to determine if all excise taxes due pursuant to the provisions of
this chapter are being properly reported and paid; or

10. Refuses to allow the Department or an authorized
agent to inspect a motor vehicle to determine whether all excise taxes due
pursuant to the provisions of this chapter are being properly reported and
paid,

is guilty of a misdemeanor.

Sec. 53. NRS 373.090 is hereby amended to
read as follows:

373.090 [1.] For the
purpose of the tax imposed by an ordinance enacted pursuant to this chapter,
motor vehicle fuel is sold at the place where it is [distributed from a
terminal.

2. As used
in this section, terminal has the meaning ascribed to it in NRS 365.088.] delivered into a vehicle not belonging
to the seller or into a stationary tank on the premises of the buyer.

Sec. 54. This act becomes effective upon passage and
approval for the purpose of adopting regulations and taking such other actions
as are necessary to carry out the provisions of this act, and on October 1,
2003, for all other purposes.

________

κ2003
Statutes of Nevada, Page 2920κ

CHAPTER 467, SB 473

Senate Bill No. 473Committee on Taxation

CHAPTER 467

AN ACT relating to
economic development; making various changes to the provisions governing the
abatement of taxes for new or expanded businesses; extending the prospective
expiration of certain amendments to those provisions; and providing other
matters properly relating thereto.

[Approved: June 10, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1.NRS 360.750 is hereby amended to
read as follows:

360.750 1. A person who intends to locate or expand a
business in this state may apply to the Commission on Economic Development for
a partial abatement of one or more of the taxes imposed on the new or expanded
business pursuant to chapter 361, 364A or 374 of NRS.

2. The Commission on Economic Development shall
approve an application for a partial abatement if the Commission makes the
following determinations:

(a) The business is consistent with:

(1) The state plan for industrial development
and diversification that is developed by the Commission pursuant to NRS
231.067; and

(2) Any guidelines adopted pursuant to the state
plan.

(b) The applicant has executed an agreement with the
Commission which states that the business will, after the date on which a
certificate of eligibility for the abatement is issued pursuant to subsection
5, continue in operation in this state for a period specified by the
Commission, which must be at least 5 years, and will continue to meet the
eligibility requirements set forth in this subsection. The agreement must bind
the successors in interest of the business for the specified period.

(c) The business is registered pursuant to the laws of
this state or the applicant commits to obtain a valid business license and all
other permits required by the county, city or town in which the business
operates.

(d) Except as otherwise provided in NRS 361.0687, if
the business is a new business in a county whose population is 100,000 or more
or a city whose population is 60,000 or more, the business meets at least two
of the following requirements:

(1) The business will have 75 or more full-time
employees on the payroll of the business by the fourth quarter that it is in
operation.

(2) Establishing the business will require the
business to make a capital investment of at least $1,000,000 in this state.

(3) The average hourly wage that will be paid by
the new business to its employees in this state is at least 100 percent of the
average statewide hourly wage as established by the Employment Security
Division of the Department of Employment, Training and Rehabilitation on July 1
of each fiscal year and:

(I) The business will provide a health
insurance plan for all employees that includes an option for health insurance
coverage for dependents of the employees; and

(II) The cost to the business for the
benefits the business provides to its employees in this state will meet the
minimum requirements for benefits established by the Commission by regulation
pursuant to subsection 9.

(e) Except as otherwise provided in NRS 361.0687, if
the business is a new business in a county whose population is less than 100,000
or a city whose population is less than 60,000, the business meets at least two
of the following requirements:

(1) The business will have [25]15 or more full-time
employees on the payroll of the business by the fourth quarter that it is in
operation.

(2) Establishing the business will require the
business to make a capital investment of at least $250,000 in this state.

(3) The average hourly wage that will be paid by
the new business to its employees in this state is at least 100 percent of the
average statewide hourly wage as established by the Employment Security
Division of the Department of Employment, Training and Rehabilitation on July 1
of each fiscal year and:

(I) The business will provide a health
insurance plan for all employees that includes an option for health insurance
coverage for dependents of the employees; and

(II) The cost to the business for the
benefits the business provides to its employees in this state will meet the
minimum requirements for benefits established by the Commission by regulation
pursuant to subsection 9.

(f) If the business is an existing business, the
business meets at least two of the following requirements:

(1) The business will increase the number of
employees on its payroll by 10 percent more than it employed in the immediately
preceding fiscal year or by six employees, whichever is greater.

(2) The business will expand by making a capital
investment in this state in an amount equal to at least 20 percent of the value
of the tangible property possessed by the business in the immediately preceding
fiscal year. The determination of the value of the tangible property possessed
by the business in the immediately preceding fiscal year must be made by the:

(I) County assessor of the county in which
the business will expand, if the business is locally assessed; or

(II) Department, if the business is
centrally assessed.

(3) The average hourly wage that will be paid by
the existing business to its new employees in this state is at least 100
percent of the average statewide hourly wage as established by the Employment
Security Division of the Department of Employment, Training and Rehabilitation
on July 1 of each fiscal year and:

(I) The business will provide a health
insurance plan for all new employees that includes an option for health
insurance coverage for dependents of the employees; and

(II) The cost to the business for the
benefits the business provides to its new employees in this state will meet the
minimum requirements for benefits established by the Commission by regulation
pursuant to subsection 9.

(g) In
lieu of meeting the requirements of paragraph (d), (e) or (f), if the business
furthers the development and refinement of intellectual property, a patent or a
copyright into a commercial product, the business meets at least two of the
following requirements:

(1)
The business will have 10 or more full-time employees on the payroll of the
business by the fourth quarter that it is in operation.

(2)
Establishing the business will require the business to make a capital
investment of at least $500,000 in this state.

(3)
The average hourly wage that will be paid by the new business to its employees
in this state is at least 100 percent of the average statewide hourly wage as
established by the Employment Security Division of the Department of
Employment, Training and Rehabilitation on July 1 of each fiscal year and:

(I)
The business will provide a health insurance plan for all employees that
includes an option for health insurance coverage for dependents of the
employees; and

(II)
The cost to the business for the benefits the business provides to its
employees in this state will meet with minimum requirements established by the
Commission by regulation pursuant to subsection 9.

3. Notwithstanding the provisions of subsection 2, the
Commission on Economic Development may:

(a) Approve an application for a partial abatement by a
business that does not meet the requirements set forth in paragraph (d), (e) ,[or]
(f) or (g) of
subsection 2;

(b) Make the requirements set forth in paragraph (d),
(e) ,[or]
(f) or (g) of
subsection 2 more stringent; or

(c) Add additional requirements that a business must
meet to qualify for a partial abatement,

if the Commission determines that such action is necessary.

4. If a person submits an application to the
Commission on Economic Development pursuant to subsection 1, the Commission
shall provide notice to the governing body of the county and the city or town,
if any, in which the person intends to locate or expand a business. The notice
required pursuant to this subsection must set forth the date, time and location
of the hearing at which the Commission will consider the application.

5. If the Commission on Economic Development approves
an application for a partial abatement, the Commission shall immediately
forward a certificate of eligibility for the abatement to:

(a) The Department;

(b) The Nevada Tax Commission; and

(c) If the partial abatement is from the property tax
imposed pursuant to chapter 361 of NRS, the county treasurer.

6. An applicant for a partial abatement pursuant to
this section or an existing business whose partial abatement is in effect
shall, upon the request of the Executive Director of the Commission on Economic
Development, furnish the Executive Director with copies of all records
necessary to verify that the applicant meets the requirements of subsection 2.

7. If a business whose partial abatement has been
approved pursuant to this section and is in effect ceases:

(a) To meet the requirements set forth in subsection 2;
or

(b) Operation before the time specified in the
agreement described in paragraph (b) of subsection 2,the
business shall repay to the Department or, if the partial abatement was from
the property tax imposed pursuant to chapter 361 of NRS, to the county
treasurer, the amount of the exemption that was allowed pursuant to this
section before the failure of the business to comply unless the Nevada Tax
Commission determines that the business has substantially complied with the
requirements of this section.

the business shall repay to the Department or, if the partial
abatement was from the property tax imposed pursuant to chapter 361 of NRS, to
the county treasurer, the amount of the exemption that was allowed pursuant to
this section before the failure of the business to comply unless the Nevada Tax
Commission determines that the business has substantially complied with the
requirements of this section. Except as otherwise provided in NRS 360.232 and
360.320, the business shall, in addition to the amount of the exemption
required to be paid pursuant to this subsection, pay interest on the amount due
at the rate most recently established pursuant to NRS 99.040 for each month, or
portion thereof, from the last day of the month following the period for which
the payment would have been made had the partial abatement not been approved
until the date of payment of the tax.

8. A county treasurer:

(a) Shall deposit any money that he receives pursuant
to subsection 7 in one or more of the funds established by a local government
of the county pursuant to NRS 354.6113 or 354.6115; and

(b) May use the money deposited pursuant to paragraph
(a) only for the purposes authorized by NRS 354.6113 and 354.6115.

9. The Commission on Economic Development:

(a) Shall adopt regulations relating to:

(1) The minimum level of benefits that a
business must provide to its employees if the business is going to use benefits
paid to employees as a basis to qualify for a partial abatement; and

(2) The notice that must be provided pursuant to
subsection 4.

(b) May adopt such other regulations as the Commission
on Economic Development determines to be necessary to carry out the provisions
of this section.

10. The Nevada Tax Commission:

(a) Shall adopt regulations regarding:

(1) The capital investment that a new business
must make to meet the requirement set forth in paragraph (d) ,[or]
(e) or (g) of
subsection 2; and

(2) Any security that a business is required to
post to qualify for a partial abatement pursuant to this section.

(b) May adopt such other regulations as the Nevada Tax
Commission determines to be necessary to carry out the provisions of this
section.

11. An applicant for an abatement who is aggrieved by
a final decision of the Commission on Economic Development may petition for
judicial review in the manner provided in chapter 233B of NRS.

Sec. 2. NRS 361.0687 is hereby amended to
read as follows:

361.0687 1. A person who intends to locate or expand
a business in this state may, pursuant to NRS 360.750, apply to the Commission
on Economic Development for a partial abatement from the taxes imposed by this
chapter.

2. For a business to qualify pursuant to NRS 360.750
for a partial abatement from the taxes imposed by this chapter, the Commission
on Economic Development must determine that, in addition to meeting the other
requirements set forth in subsection 2 of that section:

(a) If the business is a new business in a county whose
population is 100,000 or more or a city whose population is 60,000 or more:

(1) The business will make a capital investment
in the county of at least $50,000,000 if the business is an industrial or manufacturing
business or at least [$5,000,000] $2,000,000 if the
business is not an industrial or manufacturing business; and

or at least [$5,000,000]$2,000,000 if the business is not an
industrial or manufacturing business; and

(2) The average hourly wage that will be paid by
the new business to its employees in this state is at least 100 percent of the
average statewide hourly wage as established by the Employment Security
Division of the Department of Employment, Training and Rehabilitation on July 1
of each fiscal year.

(b) If the business is a new business in a county whose
population is less than 100,000 or a city whose population is less than 60,000:

(1) The business will make a capital investment
in the county of at least [$5,000,000 if the business is an industrial or manufacturing
business or at least $500,000 if the business is not an industrial or
manufacturing business;]$500,000; and

(2) The average hourly wage that will be paid by
the new business to its employees in this state is at least 100 percent of the
average statewide hourly wage as established by the Employment Security
Division of the Department of Employment, Training and Rehabilitation on July 1
of each fiscal year.

3. Except as otherwise provided in NRS 361.0685 and
subsection 4, if a partial abatement from the taxes imposed by this chapter is
approved by the Commission on Economic Development pursuant to NRS 360.750:

(a) The partial abatement must:

(1) Be for a duration of at least 1 year but not
more than 10 years;

(2) Not exceed 50 percent of the taxes on
personal property payable by a business each year pursuant to this chapter; and

(3) Be administered and carried out in the
manner set forth in NRS 360.750.

(b) The Executive Director of the Commission on
Economic Development shall notify the county assessor of the county in which
the business is located of the approval of the partial abatement, including,
without limitation, the duration and percentage of the partial abatement that
the Commission granted. The Executive Director shall, on or before April 15 of
each year, advise the county assessor of each county in which a business
qualifies for a partial abatement during the current fiscal year as to whether
the business is still eligible for the partial abatement in the next succeeding
fiscal year.

4. If a partial abatement from the taxes imposed by
this chapter is approved by the Commission on Economic Development pursuant to
NRS 360.750 for a facility for the generation of electricity from renewable
energy[:] or a facility for the production of an
energy storage device:

(a) The partial abatement must be:

(1) For a duration of 10 years;

(2) Equal to 50 percent of the taxes on real and
personal property payable by the facility each year pursuant to this chapter;
and

(3) Administered and carried out in the manner
set forth in NRS 360.750.

(b) The Executive Director of the Commission on
Economic Development shall:

(1) Notify the county assessor of the county in
which the facility is located of the approval of the partial abatement; and

(2) Advise the county assessor of the county in
which the facility is located as to the dates on which the partial abatement
will begin and end.

(a) Biomass means any organic matter that is
available on a renewable basis, including, without limitation:

(1) Agricultural crops and agricultural wastes
and residues;

(2) Wood and wood wastes and residues;

(3) Animal wastes;

(4) Municipal wastes; and

(5) Aquatic plants.

(b) Energy
storage device means a device for use and storage of electrical energy that
alleviates the consumption of fossil fuel and does not produce fossil fuel
emissions.

(c) Facility
for the generation of electricity from renewable energy means a facility for
the generation of electricity that:

(1) Uses renewable energy as its primary source
of energy; and

(2) Has a generating capacity of at least 10
kilowatts.

The term includes all the machinery and equipment that is
used in the facility to collect and store the renewable energy and to convert
the renewable energy into electricity. The term does not include a facility
that is located on residential property.

[(c)](d) Industrial or manufacturing business
does not include a facility for the generation of electricity from renewable
energy.

[(d)](e) Renewable energy means:

(1) Biomass;

(2) Solar energy; or

(3) Wind.

The term does not include coal, natural gas, oil, propane or
any other fossil fuel, or nuclear energy.

Sec. 3. NRS 364A.170 is hereby amended to
read as follows:

364A.170 1. A business that qualifies pursuant to the
provisions of NRS 360.750 is entitled to an exemption of[:

(a) Eighty]50 percent of the
amount of tax otherwise due pursuant to NRS 364A.140 during the first 4 [quarters
of its operation;

(b) Sixty
percent of the amount of tax otherwise due pursuant to NRS 364A.140 during the
second 4 quarters of its operation;

(c) Forty
percent of the amount of tax otherwise due pursuant to NRS 364A.140 during the
third 4 quarters of its operation; and

(d) Twenty
percent of the amount of tax otherwise due pursuant to NRS 364A.140 during the
fourth 4 quarters]years of its operation.

2. If a partial abatement from the taxes otherwise due
pursuant to NRS 364A.140 is approved by the Commission on Economic Development
pursuant to NRS 360.750, the partial abatement must be administered and carried
out in the manner set forth in NRS 360.750.

Sec. 4. NRS 374.357 is hereby amended to read
as follows:

374.357 1. A person who maintains a business or
intends to locate a business in this state may, pursuant to NRS 360.750, apply
to the Commission on Economic Development for an abatement from the taxes
imposed by this chapter on the gross receipts from the sale, and the storage,
use or other consumption, of eligible machinery or equipment for use by a
business which has been approved for an abatement pursuant to NRS 360.750.

2. Except as otherwise provided in subsection 3, if an
application for an abatement is approved pursuant to NRS 360.750:

(a) The taxpayer is eligible for an abatement from the
tax imposed by this chapter for not more than 2 years[.] for machinery or equipment which is
leased or purchased. In the case of machinery or equipment that is leased, the
lessee is the taxpayer who is eligible for an abatement.

(b) The abatement must be administered and carried out
in the manner set forth in NRS 360.750.

3. If an application for an abatement is approved
pursuant to NRS 360.750 for a facility for the generation of electricity from
renewable energy[:] or a facility for the production of an
energy storage device:

(a) The taxpayer is eligible for an abatement from the
tax imposed by this chapter for 2 years.

(b) The abatement must be administered and carried out
in the manner set forth in NRS 360.750.

4. As used in this section, unless the context
otherwise requires:

(a) Biomass means any organic matter that is
available on a renewable basis, including, without limitation:

(1) Agricultural crops and agricultural wastes
and residues;

(2) Wood and wood wastes and residues;

(3) Animal wastes;

(4) Municipal wastes; and

(5) Aquatic plants.

(b) Eligible machinery or equipment means:

(1) If the business that qualifies for the
abatement is not a facility for the generation of electricity from renewable
energy, machinery or equipment
which is leased or purchased and for which a deduction is
authorized pursuant to 26 U.S.C. § 179. The term does not include:

(I) Buildings or the structural components
of buildings;

(II) Equipment used by a public utility;

(III) Equipment used for medical
treatment;

(IV) Machinery or equipment used in
mining; [or]

(V) Machinery or equipment used in gaming[.] or

(VI)
Aircraft.

(2) If the business that qualifies for the abatement
is a facility for the generation of electricity from renewable energy, all the
machinery and equipment that is used in the facility to collect and store the
renewable energy and to convert the renewable energy into electricity.

(c) Energy
storage device means a device for use and storage of electrical energy that
alleviates the consumption of fossil fuel and does not produce fossil fuel
emissions.

(d) Facility
for the generation of electricity from renewable energy means a facility for
the generation of electricity that:

(1) Uses renewable energy as its primary source
of energy; and

(2) Has a generating capacity of at least 10
kilowatts.

The term includes all the machinery and equipment that is
used in the facility to collect and store the renewable energy and to convert
the renewable energy into electricity. The term does not include a facility
that is located on residential property.

[(d)](e) Fuel cell means a device or contrivance
which, through the chemical process of combining ions of hydrogen and oxygen,
produces electricity and water.

[(e)](f) Renewable energy means a source of
energy that occurs naturally or is regenerated naturally, including, without
limitation:

AN ACT relating to
county finances; authorizing the imposition of a fee on certain rental cars and
the issuance of revenue bonds in certain counties to finance a minor league
baseball stadium; providing for the collection, distribution and use of the
fee; authorizing a county to revise certain schedules of fees, rates, charges
and taxes to ensure the payment of certain revenue bonds of the county; and
providing other matters properly relating thereto.

[Approved: June 10, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1.Chapter 244A of NRS is hereby amended
by adding thereto the provisions set forth as sections 2 to 7, inclusive, of
this act.

Sec. 2. As
used in sections 2 to 5, inclusive, of this act:

1. Department
means the Department of Taxation.

2. Minor
league baseball stadium project has the meaning ascribed to it in section 6 of
this act.

Sec. 3. 1.
Except as otherwise provided in subsection 2, the board of county
commissioners of a county whose population is 100,000 or more but less than
400,000 may by ordinance impose a fee upon the lease of a passenger car by a short-term lessor in the county in the
amount of not more than 2 percent of the total amount for which the passenger
car was leased, excluding any taxes or other fees imposed by a governmental
entity.

passenger car by a
short-term lessor in the county in the amount of not more than 2 percent of the
total amount for which the passenger car was leased, excluding any taxes or
other fees imposed by a governmental entity.

2. The fee
imposed pursuant to subsection 1 must not apply to replacement vehicles. As
used in this subsection, replacement vehicle means a vehicle that is:

(a) Rented temporarily
by or on behalf of a person or leased to a person by a facility that repairs
motor vehicles or a motor vehicle dealer; and

(b) Used by the
person in place of a motor vehicle owned by the person that is unavailable for
use because of mechanical breakdown, repair, service, damage or loss as defined
in the owners policy of liability insurance for the motor vehicle.

3. Any
proceeds of a fee imposed pursuant to this section which are received by a
county must be used solely to pay the costs to acquire, improve, equip, operate
and maintain within the county a minor league baseball stadium project, or to
pay the principal of, interest on or other payments due with respect to bonds
issued to pay such costs, including bonds issued to refund bonds issued to pay
such costs, or any combination thereof.

4. The board
of county commissioners shall not repeal or amend or otherwise directly or
indirectly modify an ordinance imposing a fee pursuant to subsection 1 in such
a manner as to impair any outstanding bonds issued by or other obligations
incurred by the county until all obligations for which revenue from the
ordinance have been pledged or otherwise made payable from such revenue have
been discharged in full or provision for full payment and redemption has been
made.

5. As used in
this section, the words and terms defined in NRS 482.053 and 482.087 have the
meanings ascribed to them in those sections.

Sec. 4. 1.
Any ordinance adopted pursuant to section 3 of this act must include a
provision requiring the board of county commissioners to enter into a contract
before the effective date of the ordinance with the Department to perform all
functions incident to the collection and administration of the fee in the
county. Such a contract must:

(a) Authorize
the Department to retain 0.25 percent of the amount of the proceeds of the fee
to reimburse the Department for its expenses in collecting and administering
the fee; and

(b) Require the
distribution of the remaining amount of the proceeds of the fee to the county
at such a time and in such a manner as the parties determine, which must be not
less frequently than once each calendar quarter.

2. Any
ordinance amending an ordinance adopted pursuant to section 3 of this act must
include a provision in substance that the county shall amend the contract made
pursuant to subsection 1 by a contract made between the county and the
Department, before the effective date of the amendatory ordinance, unless the
county determines with the written concurrence of the Department that no such
amendment of the contract is necessary or desirable.

Sec. 5. 1.
A board of county commissioners that adopts an ordinance imposing a fee
pursuant to section 3 of this act shall create a stadium authority to operate
the minor league baseball stadium project. The stadium authority must consist
of:

(a) One member
of the board of county commissioners appointed by the board;

(b) One member
from the governing body of each city in the county whose population is 60,000
or more, appointed by that governing body; and

(c) If the
stadium authority enters into an agreement with an AA or AAA minor league
baseball team pursuant to which the team agrees to play its home games in the
stadium, two persons appointed by the owner of the team.

2. The members
of the stadium authority serve at the pleasure of the governmental entity or
person who appointed them to serve in that capacity.

3. The stadium
authority shall:

(a) Be
responsible for the normal operations of the minor league baseball stadium
project; and

(b) Enter into
an agreement with the board of county commissioners that sets forth the
specific rights, obligations and duties of the stadium authority regarding
those operations.

Sec. 6. Minor
league baseball stadium project means a baseball stadium which can be used for
the home games of an AA or AAA minor league professional baseball team and for
other purposes, including structures, buildings and other improvements and
equipment therefor, parking facilities, and all other appurtenances necessary,
useful or desirable for a minor league baseball stadium, including, without
limitation, all types of property therefor.

Sec. 7. 1.
A board that has adopted an ordinance imposing a fee pursuant to section 3 of
this act may, on behalf of the county and in its name:

(a) Acquire,
improve, equip, operate and maintain within the county a minor league baseball
stadium project.

(b) Subject to
the provisions of chapter 350 of NRS, issue revenue bonds of the county to
acquire, improve or equip, or any combination thereof, within the county a
minor league baseball stadium project.

2. Bonds
issued pursuant to this section must be payable from the proceeds of the fee
imposed by the county pursuant to section 3 of this act and may be additionally
secured by and payable from the gross or net revenues of the minor league
baseball stadium project, including, without limitation, amounts received from
any minor league baseball team pursuant to a contract with that team, fees,
rates and charges for the use of the stadium by a minor league baseball team or
any other uses of the stadium, and related uses, including, without limitation,
parking and concessions, surcharges on tickets in an amount approved by the
board, grants, whether conditional or unconditional, made for the payment of
debt service or otherwise for the purposes of the minor league baseball stadium
project, and any and all other sources of revenue attributable to the minor
league baseball stadium project as provided by the board in the ordinance
authorizing the issuance of bonds or any instrument supplemental or
appertaining thereto.

Sec. 8. NRS 244A.011 is hereby amended to
read as follows:

244A.011 NRS 244A.011 to 244A.065, inclusive, and sections 6 and 7 of this act shall
be known as the County Bond Law.

244A.013 Except where the context otherwise requires,
the definitions in NRS 244A.015 to 244A.056, inclusive, and section 6 of this act govern the
construction hereof.

Sec. 10. NRS 244A.063 is hereby amended to
read as follows:

244A.063 In order to insure the payment, wholly or in
part, of the general obligation bonds or revenue bonds of the county the payment of
which bonds is additionally secured by a pledge of the revenues derived from
any such income-producing project and from any such excise taxes, the board may
establish and maintain, and the board may from time to time revise, a schedule
or schedules of fees, rates and charges for services or facilities, or both
services and facilities, rendered by or through the project, within the
corporate limits of the county, and a schedule or schedules of license or other
excise taxes, in an amount sufficient for that purpose and also sufficient to
discharge any covenant in the proceedings of the board authorizing the issuance
of any of such bonds, including any covenant for the establishment of
reasonable reserve funds.

Sec. 11. NRS 360.417 is hereby amended to
read as follows:

360.417 Except as otherwise provided in NRS 360.232
and 360.320, and unless a different penalty or rate of interest is specifically
provided by statute, any person who fails to pay any tax provided for in
chapter 362, 364A, 369, 370, 372, 374, 377, 377A, 444A or 585 of NRS, or [the]any fee provided for
in NRS 482.313, to the State or a county within the time required, shall pay a
penalty of not more than 10 percent of the amount of the tax or fee which is
owed, as determined by the Department, in addition to the tax or fee, plus
interest at the rate of 1 percent per month, or fraction of a month, from the
last day of the month following the period for which the amount or any portion
of the amount should have been reported until the date of payment. The amount of
any penalty imposed must be based on a graduated schedule adopted by the Nevada
Tax Commission which takes into consideration the length of time the tax or fee
remained unpaid.

Sec. 12. NRS 482.313 is hereby amended to
read as follows:

482.313 1. Upon the lease of a passenger car by a
short-term lessor in this state, the short-term lessor:

(a) Shall charge and collect from the short-term lessee
[a]:

(1)
A governmental services fee of 6 percent of the total amount for
which the passenger car was leased, excluding any taxes or other fees imposed
by a governmental entity[.] ; and

(2)
Any fee required pursuant to section 3 of this act; and

(b) May charge and collect from the short-term lessee a
recovery surcharge not to exceed [3.5]4.0 percent of the total
amount for which the passenger car was leased, excluding any taxes or other
fees imposed by a governmental entity, as reimbursement for vehicle licensing
fees and taxes paid by the short-term lessor.

The amount of any fee charged pursuant to this subsection
must be indicated in the lease agreement.

2. The [governmental services] fees due from a
short-term lessor to the Department of Taxation pursuant to [this]
subsection 1 are due
on the last day of each calendar quarter. On or before the last day of the
month following each calendar quarter, the short-term lessor shall:

(a) File with the Department of Taxation and the
Department of Motor Vehicles, on a form prescribed by the Department of
Taxation, a report indicating the total amount of:

(1) [Governmental services]Each of the fees
collected by the short-term lessor during the immediately preceding calendar
quarter pursuant to this section; and

(2) Vehicle licensing fees and taxes paid by the
short-term lessor during the immediately preceding calendar quarter pursuant to
this chapter.

(b) Remit to the Department of Taxation the [governmental
services] fees collected by the short-term lessor pursuant
to paragraph (a) of subsection 1 during the immediately preceding calendar
quarter.

3. [The]Except as otherwise provided in a contract made pursuant to
section 4 of this act, the Department of Taxation shall deposit
all money received from short-term lessors pursuant to the provisions of this
section with the State Treasurer for credit to the State General Fund.

4. To ensure compliance with this section, the
Department of Taxation may audit the records of a short-term lessor.

5. The provisions of this section do not limit or
affect the payment of any taxes or fees imposed pursuant to the provisions of
this chapter.

6. The Department of Motor Vehicles shall, upon
request, provide to the Department of Taxation any information in its records
relating to a short-term lessor that the Department of Taxation considers
necessary to collect the [fee required by this section.] fees described in subsection 1.

7. As used in this section, vehicle licensing fees
and taxes means:

(a) The fees paid by a short-term lessor for the
registration of, and the issuance of certificates of title for, the passenger
cars leased by him; and

(b) The basic and supplemental governmental services
taxes paid by the short-term lessor with regard to those passenger cars.

Sec. 13. The authorization to impose a fee pursuant
to section 3 of this act expires by limitation on June 30 of the later of the
fiscal year that is 30 years after the fiscal year in which the ordinance
imposing the fee is adopted or the fiscal year in which all bonds issued
pursuant to section 7 of this act, including, without limitation, any bonds
issued to refund bonds issued pursuant to section 7 of this act, are fully paid
as to all principal, interest and any other amounts due.

Sec. 14. This act becomes effective upon passage and
approval.

________

κ2003
Statutes of Nevada, Page 2932κ

CHAPTER 469, SB 495

Senate Bill No. 495Senators Townsend, Washington and
Mathews

CHAPTER 469

AN ACT relating to
local improvements; authorizing under certain circumstances the acquisition of
art and tourism and entertainment projects pursuant to the Consolidated Local
Improvements Law; authorizing under certain circumstances the pledge of certain
sales and use tax proceeds and state funding for the acquisition of projects
pursuant to the Consolidated Local Improvements Law; and providing other
matters properly relating thereto.

[Approved: June 10, 2003]

Whereas, The State Legislature recognizes the importance of
economic development and tourism to the State of Nevada and the need to compete
effectively with other states in the promotion of economic development and
tourism; and

Whereas,
It is the intention of the State Legislature for the provisions of this act to
be carried out for the promotion of economic development and tourism in the
State of Nevada and for no other purpose; now, therefore,

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1.Chapter 271 of NRS is hereby
amended by adding thereto the provisions set forth as sections 2 to 7,
inclusive, of this act.

Sec. 2. Art
project means any works of art which are:

1. Selected
through a public process; and

2. Displayed
within the boundaries of an improvement district at a location which is:

(a) Accessible
to the public; and

(b) On
property:

(1) Owned
by a governmental entity; or

(2) Over
which a governmental entity has a permanent easement for public access.

Sec. 3. Tourism
and entertainment project means any publicly owned building or complex of
buildings to accommodate or house public and private activities as a part of a
multi-faceted center for tourism, including, without limitation, library
facilities, museum facilities, theater facilities, aquarium facilities, art
galleries, picture galleries, auditorium facilities, exposition facilities,
athletic facilities, racing facilities and any other structures, fixtures,
appurtenances and property and other incidentals which are necessary, useful or
desirable for such a project, or any combination thereof.

Sec. 4. 1.
Except as otherwise provided in subsection 2, the governing body of a
municipality in a county whose population is less than 400,000 may include in
an assessment ordinance for a project the pledge of a single percentage
specified in the ordinance, which must not exceed 75 percent, of:

(a) An amount
equal to the proceeds of the taxes imposed pursuant to NRS 372.105 and 372.185
with regard to tangible personal property sold at retail, or stored, used or
otherwise consumed, in the improvement district during a fiscal year, after the
deduction of a sum equal to 0.75 percent of the amount of those proceeds; and

(b) The amount
of the proceeds of the taxes imposed pursuant to NRS 374.110, 374.190 and
377.030 with regard to tangible personal property sold at retail, or stored,
used or otherwise consumed, in the improvement district during a fiscal year,
after the deduction of 0.75 percent of the amount of those proceeds.

2. The
governing body of a municipality shall not include a pledge authorized by
subsection 1 in an assessment ordinance for a project unless:

(a) The
governing body determines that no retailers have maintained a fixed place of
business in the improvement district at any time from the first day of the
fiscal year in which the assessment ordinance is adopted until the date of the adoption
of the ordinance;

(b) Except as
otherwise provided in subsection 3, the board of county commissioners of each
county in which the improvement district is located determines, at a public
hearing conducted at least 15 days after providing notice of the hearing by
publication, that:

(1) As a
result of the project:

(I)
Retailers will locate their businesses as such in the improvement district; and

(II)
There will be a substantial increase in the proceeds from sales and use taxes
remitted by retailers with regard to tangible personal property sold at retail,
or stored, used or otherwise consumed, in the improvement district; and

(2) A
preponderance of that increase in the proceeds from sales and use taxes will be
attributable to transactions with tourists who are not residents of this state;

(c) The Commission on Tourism determines, at a public
hearing conducted at least 15 days after providing notice of the hearing by
publication, that a preponderance of the increase in the proceeds from sales
and use taxes identified pursuant to paragraph (b) will be attributable to
transactions with tourists who are not residents of this state; and

(d) The
Governor determines that the project and the pledge of money authorized by
subsection 1 will contribute significantly to economic development and tourism
in this state. Before making that determination, the Governor:

(1) Must
consider the fiscal effects of the pledge of money on educational funding,
including any fiscal effects described in comments provided pursuant to section
6 of this act by the school district in which the improvement district is
located, and for that purpose may require the Department of Education or the
Department of Taxation, or both, to provide him with an appropriate fiscal report;
and

(2) If
the Governor determines that the pledge of money will have a substantial
adverse fiscal effect on educational funding, may require a commitment from the
municipality for the provision of specified payments to the school district in
which the improvement district is located during the term of the pledge of
money. The payments may be provided pursuant to agreements authorized by
section 6 of this act or from sources other than the owners of property within
the improvement district. Such a commitment
by a municipality is not subject to the limitations of subsection 1 of NRS
354.626 and, notwithstanding any other law to the contrary, is binding on the
municipality for the term of the pledge of money authorized by subsection 1.

commitment by a
municipality is not subject to the limitations of subsection 1 of NRS 354.626
and, notwithstanding any other law to the contrary, is binding on the
municipality for the term of the pledge of money authorized by subsection 1.

3. Any
determination or approval made pursuant to subsection 2 is conclusive in the
absence of fraud or gross abuse of discretion. If an improvement district is
created by a municipality that is not a county and the board of county
commissioners refuses to make the determinations required by paragraph (b) of
subsection 2, the governing body of the municipality may request the Commission
on Tourism to make those determinations. The Commission on Tourism shall make
those determinations if a majority of the members of the Commission on Tourism
agree that the refusal was unreasonable. If those determinations are made by
the Commission on Tourism pursuant to this subsection, those determinations
shall be deemed to be as conclusive as determinations made by the board of
county commissioners pursuant to paragraph (b) of subsection 2, and to satisfy
the requirements of that paragraph.

4. As used in
this section, retailer has the meaning ascribed to it in NRS 374.060.

Sec. 5. After
the adoption of an assessment ordinance in accordance with section 4 of this
act, the governing body of the municipality and the Department of Taxation
shall enter into an agreement specifying the dates and procedure for
distribution to the municipality of the amounts pledged pursuant to subsection
1 of section 4 of this act. The distributions must:

1. Be made not
less frequently than once each calendar quarter; and

2. Cease on
the date that all assessments imposed pursuant to the assessment ordinance have
been paid in full, including any applicable payments of principal, interest and
penalties.

Sec. 6. 1.
After the adoption of an assessment ordinance in accordance with section 4 of
this act, the governing body of a municipality may, except as otherwise
provided in subsection 2, enter into an agreement with one or more of the
owners of any interest in property within the improvement district, pursuant to
which that owner would agree to make payments to the municipality or to another
local government that provides services in the improvement district, or to
both, to defray, in whole or in part, the cost of local governmental services
during the term of the pledge authorized pursuant to subsection 1 of section 4
of this act. Such an agreement must specify the amount to be paid by the owner
of the property interest, which may be stated as a particular amount per year
or as an amount based upon any formula upon which the municipality and owner
agree.

2. The
governing body of a municipality shall not enter into an agreement pursuant to
subsection 1 unless the governing body determines that the project and the
assessment of property within the improvement district will not have a positive
fiscal effect on the provision of local governmental services, after
considering:

(a) The amount
of the proceeds of all taxes and other governmental revenue projected to be
received as a result of the properties and businesses expected to be located in
the improvement district;

(b) The use of
the amounts pledged pursuant to subsection 1 of section 4 of this act; and

(c) Any
increase in costs for the provision of local governmental services, including,
without limitation, services for police protection and fire protection, as a
result of the project and the development of land within the improvement
district.

3. Before
making any determination pursuant to subsection 2, the governing body of a
municipality shall provide to the board of trustees of the school district in
which the improvement district is located, at least 45 days before making the
determination:

(a) Written
notice of the time and place of the meeting at which the governing body will
consider making the determination; and

(b) Each
analysis prepared by or for or presented to the governing body regarding the
fiscal effect of the project and the pledge authorized pursuant to section 4 of
this act on the provision of local governmental services, including education.

After the receipt of that notice and before the date of that
meeting of the governing body of the municipality, the board of trustees shall
conduct a hearing regarding the fiscal effect, if any, of the project and the
pledge authorized pursuant to section 4 of this act on the school district, and
submit to the governing body any comments regarding that fiscal effect. The
governing body shall consider those comments when making any determination
pursuant to subsection 2 and may consider those comments when determining the
terms of any agreement pursuant to subsection 1.

4. Any
determination made pursuant to subsection 2 is conclusive in the absence of
fraud or gross abuse of discretion.

Sec. 7. If
the governing body of a municipality adopts an assessment ordinance in
accordance with section 4 of this act:

1. None of the
bonds, if any, issued for the improvement district may be secured by a pledge
of the taxing power or general fund of the municipality; and

2. NRS 271.495
and 271.500 do not apply to any bonds issued for the improvement district.

Sec. 8. NRS 271.030 is hereby amended to read
as follows:

271.030 As used in this chapter, unless the context
otherwise requires, the words and terms defined in NRS 271.035 to 271.250,
inclusive, and sections 2 and 3 of
this act have the meanings ascribed to them in those sections.

Sec. 9. NRS 271.265 is hereby amended to read
as follows:

271.265 1. The governing body of a county, city or
town, upon behalf of the municipality and in its name, without any election,
may from time to time acquire, improve, equip, operate and maintain, within or
without the municipality, or both within and without the municipality:

2. In addition to the power specified in subsection 1,
the governing body of a city having a commission form of government as defined
in NRS 267.010, upon behalf of the municipality and in its name, without any
election, may from time to time acquire, improve, equip, operate and maintain,
within or without the municipality, or both within and without the
municipality:

(a) An electrical project;

(b) A telephone project;

(c) A combination of an electrical project and a
telephone project;

(d) A combination of an electrical project or a
telephone project with any of the projects, or any combination thereof,
specified in subsection 1; and

(e) A combination of an electrical project and a
telephone project with any of the projects, or any combination thereof,
specified in subsection 1.

3. In addition to the power specified in subsections 1
and 2, the governing body of a municipality, on behalf of the municipality and
in its name, without an election, may finance an underground conversion project
with the approval of each service provider that owns the overhead service
facilities to be converted.

4. In
addition to the power specified in subsections 1, 2 and 3, if the governing
body of a municipality in a county whose population is less than 400,000
complies with the provisions of section 4 of this act, the governing body of
the municipality, on behalf of the municipality and in its name, without any
election, may from time to time acquire, improve, equip, operate and maintain,
within or without the municipality, or both within and without the
municipality:

(a) An art
project; and

(b) A
tourism and entertainment project.

Sec. 10. NRS 271.431 is hereby amended to
read as follows:

271.431 As used in NRS 271.431 to 271.434, inclusive,
revenue means any money pledged wholly or in part for crediting to or payment
of assessments, subject to any existing pledges or other contractual
limitations and may include:

1. Moneys derived from one, all or any combination of
revenue resources appertaining to any facilities of the municipality, financed
in whole or in part with the proceeds of assessments levied pursuant to the
assessment ordinance, including , but
not limited to , use
and service charges, rents, fees and any other income derived from the
operation or ownership of, from the use or services of, or from the availability
of or services appertaining to, the lease of, any sale or other disposal of,
any contract or other arrangement, or otherwise derived in connection with such
facilities or all or any part of any property appertaining to the facilities.

2. Any loans, grants or contributions to the
municipality from the Federal Government, the State or any public body for the
payment of all or any portion of the cost of the project for which the
assessments were levied.

3. The proceeds of any excise taxes levied and
collected by the municipality or otherwise received by it and authorized by law
to be pledged for the payment of the project for which the assessments were
levied or for the payment of the assessments levied to
finance the cost of the project but excluding the proceeds of any general (ad
valorem) taxes.

the payment of the assessments levied to finance the cost of
the project but excluding the proceeds of any general (ad valorem) taxes.

4. Any
money pledged pursuant to an assessment ordinance adopted in accordance with
section 4 of this act.

Sec. 11. NRS 271.4315 is hereby amended to
read as follows:

271.4315 1. The governing body may apply any revenues
to the payment of assessments and in so doing may pledge the revenue to such
payment. The revenues [shall]must be credited in the proportion which each
individual assessment or installment of principal bears to the total of all
individual assessments in the assessment to which the revenues are to be
credited. The application of revenues [shall]must be made
pursuant to the provisions set forth in the assessment ordinance.

2. If an individual assessment, or any installment of
principal and interest has been paid in cash, the credit [shall]must be returned in
cash to the person or persons paying the same upon their furnishing
satisfactory evidence of payment. Where all or any part of an individual assessment
remains unpaid and is payable in installments of principal, the credit [shall]must be applied to
the installment, and if after the payment of the installment there remains an
unused portion of the credit, the unused portion [shall]must be applied to
the payment of interests, and if after the payment of such principal and
interest there remains an unused portion of the credit, the unused portion [shall]must be :

(a) Except
as otherwise provided in paragraph (b), applied to the next
ensuing installment or installments of principal and interest ; or

(b) If the
credit is derived from money pledged pursuant to an assessment ordinance
adopted in accordance with section 4 of this act, remitted to the State
Controller for distribution in the manner set forth in subsection 2 of section
12 of this act, until the credit is applied in its entirety.

Sec. 12. Chapter 360 of NRS is hereby amended
by adding thereto a new section to read as follows:

1. The State
Controller, acting upon the collection data furnished by the Department, shall
remit to the governing body of a municipality that adopts an assessment
ordinance in accordance with section 4 of this act, in the manner provided
pursuant to an agreement made pursuant to section 5 of this act:

(a) From the State
General Fund the amount of money pledged pursuant to the ordinance in
accordance with paragraph (a) of subsection 1 of section 4 of this act, which
amount is hereby appropriated for that purpose; and

(b) From the
Sales and Use Tax Account in the State General Fund the amount of the proceeds
pledged pursuant to the ordinance in accordance with paragraph (b) of
subsection 1 of section 4 of this act.

2. The governing body of a municipality that adopts
an assessment ordinance in accordance with section 4 of this act shall promptly
remit to the State Controller any amount received pursuant to this section in
excess of the amount required to carry out the provisions of NRS 271.4315 with
regard to the project for which the assessment ordinance was adopted. The State
Controller shall deposit any money received from a governing body of a
municipality pursuant to this subsection in the appropriate account in the
State General Fund for distribution and use as if the money had not been pledged pursuant to an assessment ordinance adopted in
accordance with section 4 of this act, in the following order of priority:

pledged pursuant to an assessment ordinance adopted in
accordance with section 4 of this act, in the following order of priority:

(a) First, to the credit of the county school district
fund for the county in which the improvement district is located to the extent
that the money would have been transferred to that fund, if not for the pledge
of the money pursuant to the assessment ordinance, pursuant to paragraph (e) of
subsection 3 of NRS 374.785 for the fiscal year in which the State Controller
receives the money;

(b) Second, to the State General Fund to the extent
that the money would not have been appropriated, if not for the pledge of the
money pursuant to the assessment ordinance, pursuant to paragraph (a) of
subsection 1 for the fiscal year in which the State Controller receives the
money; and

(c) Third, to the credit of any other funds and
accounts to which the money would have been distributed, if not for the pledge
of the money pursuant to the assessment ordinance, for the fiscal year in which
the State Controller receives the money.

3. The Nevada
Tax Commission may adopt such regulations as it deems appropriate to ensure the
proper collection and distribution of any money pledged pursuant to an
assessment ordinance adopted in accordance with section 4 of this act.

Sec. 13. NRS 374.785 is hereby amended to
read as follows:

374.785 1. All fees, taxes, interest and penalties
imposed and all amounts of tax required to be paid to counties under this
chapter must be paid to the Department in the form of remittances payable to
the Department.

2. The Department shall deposit the payments in the
State Treasury to the credit of the Sales and Use Tax Account in the State
General Fund.

3. The State Controller, acting upon the collection
data furnished by the Department, shall, each month, from the Sales and Use Tax
Account in the State General Fund:

(a) Transfer .75 percent of all fees, taxes, interest
and penalties collected in each county during the preceding month to the
appropriate account in the State General Fund as compensation to the State for
the costs of collecting the tax.

(b) Transfer .75 percent of all fees, taxes, interest
and penalties collected during the preceding month from out-of-state businesses
not maintaining a fixed place of business within this state to the appropriate
account in the State General Fund as compensation to the State for the costs of
collecting the tax.

(c) Determine for each county the amount of money equal
to the fees, taxes, interest and penalties collected in the county pursuant to
this chapter during the preceding month , less the amount transferred pursuant to
paragraph (a).

(d) Transfer the total amount of taxes collected
pursuant to this chapter during the preceding month from out-of-state
businesses not maintaining a fixed place of business within this state, less
the amount transferred pursuant to paragraph (b)[,]and excluding any amounts required to be
remitted pursuant to section 12 of this act, to the State
Distributive School Account in the State General Fund.

(e) Except as otherwise provided in NRS 387.528[,]or as required to carry out section 12
of this act, transfer the amount owed to each county to the Intergovernmental Fund and remit the money to the credit of
the county school district fund.

the Intergovernmental Fund and remit the money to the credit
of the county school district fund.

4. For the purpose of the distribution required by
this section, the occasional sale of a vehicle shall be deemed to take place in
the county to which the governmental services tax payable by the buyer upon
that vehicle is distributed.

Sec. 14. NRS 377.050 is hereby amended to read
as follows:

377.050 1. All fees, taxes, interest and penalties
imposed and all amounts of tax required to be paid to counties under this
chapter must be paid to the Department in the form of remittances made payable
to the Department.

2. The Department shall deposit the payments with the
State Treasurer for credit to the Sales and Use Tax Account in the State
General Fund.

3. The State Controller, acting upon the collection
data furnished by the Department, shall , before making the distributions required by NRS 377.055
and 377.057 and section 12 of this act, monthly transfer from the
Sales and Use Tax Account .75 percent of all fees, taxes, interests and
penalties collected pursuant to this chapter during the preceding month to the
appropriate account in the State General Fund[, before making the
distributions required by NRS 377.055 and 377.057,] as
compensation to the State for the cost of collecting the tax.

Sec. 15. NRS 377.055 is hereby amended to
read as follows:

377.055 1. The Department shall monthly determine for
each county an amount of money equal to the sum of:

(a) Any fees and any taxes, interest and penalties
which derive from the basic city-county relief tax collected in that county
pursuant to this chapter during the preceding month, less the corresponding
amount transferred to the State General Fund pursuant to subsection 3 of NRS
377.050; and

(b) That proportion of the total amount of taxes which
derive from that portion of the tax levied at the rate of one-half of 1 percent
collected pursuant to this chapter during the preceding month from out-of-state
businesses not maintaining a fixed place of business within this state, less
the corresponding amount transferred to the State General Fund pursuant to
subsection 3 of NRS 377.050, which the population of that county bears to the
total population of all counties which have in effect a city-county relief tax
ordinance,

and , except as
otherwise required to carry out section 12 of this act, deposit
the money in the Local Government Tax Distribution Account created by NRS
360.660 for credit to the respective subaccounts of each county.

2. For the purpose of the distribution required by
this section, the occasional sale of a vehicle shall be deemed to take place in
the county to which the governmental services tax payable by the buyer upon
that vehicle is distributed.

Sec. 16. NRS 377.057 is hereby amended to
read as follows:

377.057 1. The State Controller, acting upon the
relevant information furnished by the Department, shall distribute monthly from
the fees, taxes, interest and penalties which derive from the supplemental
city-county relief tax collected in all counties and from out-of-state
businesses during the preceding month, excluding any amounts required to be remitted pursuant to
section 12 of this act and except as otherwise provided in
subsection 2, to:

the amount distributed in the immediately preceding fiscal
year multiplied by one plus:

(1) The percentage change in the total receipts
from the supplemental city-county relief tax for all counties and from
out-of-state businesses, from the fiscal year 2 years preceding the immediately
preceding fiscal year to the fiscal year preceding the immediately preceding
fiscal year; or

(2) Except as otherwise provided in this
paragraph, the percentage change in the population of the county, as certified
by the Governor pursuant to NRS 360.285, added to the percentage change in the
Consumer Price Index for the year ending on December 31 next preceding the year
of distribution,

whichever is less, except that the amount distributed to the
county must not be less than the amount specified in subsection 5. If the
Bureau of the Census of the United States Department of Commerce issues
population totals that conflict with the totals certified by the Governor
pursuant to NRS 360.285, the percentage change calculated pursuant to
subparagraph (2) for the ensuing fiscal year must be an estimate of the change
in population for the calendar year, based upon the population totals issued by
the Bureau of the Census.

(b) All other counties, the amount remaining after
making the distributions required by paragraph (a) to each of these counties in
the proportion that the amount of supplemental city-county relief tax collected
in the county for the month bears to the total amount of supplemental
city-county relief tax collected for that month in the counties whose distribution
will be determined pursuant to this paragraph.

2. If the amount of supplemental city-county relief
tax collected in a county listed in paragraph (a) of subsection 1 for the 12
most recent months for which information concerning the actual amount collected
is available on February 15 of any year exceeds by more than 10 percent the
amount distributed pursuant to paragraph (a) to that county for the same
period, the State Controller shall distribute that countys portion of the
proceeds from the supplemental city-county relief tax pursuant to paragraph (b)
of subsection 1 in all subsequent fiscal years, unless a waiver is granted
pursuant to subsection 3.

3. A county which, pursuant to subsection 2, is
required to have its portion of the proceeds from the supplemental city-county
relief tax distributed pursuant to paragraph (b) of subsection 1 may file a
request with the Nevada Tax Commission for a waiver of the requirements of
subsection 2. The request must be filed on or before February 20 next preceding
the fiscal year for which the county will first receive its portion of the
proceeds from the supplemental city-county relief tax pursuant to paragraph (b)
of subsection 1 and must be accompanied by evidence which supports the granting
of the waiver. The Commission shall grant or deny a request for a waiver on or
before March 10 next following the timely filing of the request. If the
Commission determines that the increase in the amount of supplemental
city-county relief tax collected in the county was primarily caused by:

(a) Nonrecurring taxable sales, it shall grant the
request.

(b) Normal or sustainable growth in taxable sales, it
shall deny the request.

A county which is granted a waiver pursuant to this
subsection is not required to obtain a waiver in any subsequent fiscal year to
continue to receive its portion of the proceeds from the
supplemental city-county relief tax pursuant to paragraph (a) of subsection 1
unless the amount of supplemental city-county relief tax collected in the
county in a fiscal year again exceeds the threshold established in subsection
2.

receive its portion of the proceeds from the supplemental
city-county relief tax pursuant to paragraph (a) of subsection 1 unless the
amount of supplemental city-county relief tax collected in the county in a
fiscal year again exceeds the threshold established in subsection 2.

4. The amount apportioned to each county must be
deposited in the Local Government Tax Distribution Account created by NRS
360.660 for credit to the respective accounts of each county.

5. The minimum amount which may be distributed to the
following counties in a month pursuant to paragraph (a) of subsection 1 is as
follows:

(a) Enterprise district has the meaning ascribed to
it in NRS 360.620.

(b) Local government has the meaning ascribed to it
in NRS 360.640.

(c) Special district has the meaning ascribed to it
in NRS 360.650.

Sec. 17. NRS 387.1235 is hereby amended to
read as follows:

387.1235 1. Except as otherwise provided in
subsection 2, local funds available are the sum of:

(a) The amount computed by multiplying .0025 times the
assessed valuation of the school district as certified by the Department of
Taxation for the concurrent school year; and

(b) The proceeds of the local school support tax
imposed by chapter 374 of NRS[.], excluding any amounts required
to be remitted pursuant to section 12 of this act. The Department
of Taxation shall furnish an estimate of these proceeds to the Superintendent
of Public Instruction on or before July 15 for the fiscal year then begun, and
the Superintendent shall adjust the final apportionment of the current school
year to reflect any difference between the estimate and actual receipts.

2. The amount computed under subsection 1 that is
attributable to any assessed valuation attributable to the net proceeds of
minerals must be held in reserve and may not be considered as local funds
available until the succeeding fiscal year.

Sec. 18. Notwithstanding any other provision of
this act and the terms of any ordinance adopted in accordance with section 4 of
this act, the provisions of this act do not require the distribution of any
money remitted to the State before July 1, 2005, unless the Department of
Taxation determines that it is reasonably feasible to make such a distribution.

Sec. 19. The governing body of a municipality
which before January 1, 2007, pledges any money pursuant to an assessment
ordinance adopted in accordance with section 4 of this act shall, on or before
February 1, 2007, submit to the Director of the Legislative Counsel Bureau for
transmittal to the next regular session of the Legislature a written report
regarding:

AN ACT relating to
public safety; making various changes regarding certain acts relating to
terrorism, weapons of mass destruction, biological agents, chemical agents,
radioactive agents and other lethal agents, toxins and delivery systems;
providing for an increased penalty for felonies committed with the intent to
commit certain acts of terrorism; establishing as murder of the first degree
murder committed with the intent to commit certain acts of terrorism;
establishing for the purposes of the death penalty an aggravating circumstance
relating to murders committed with the intent to commit certain acts of
terrorism; providing that there is no statute of limitations for prosecution of
certain acts relating to terrorism; requiring certain property used to commit
certain acts of terrorism to be subject to forfeiture; making various other
changes pertaining to certain acts relating to terrorism, weapons of mass
destruction, biological agents, chemical agents, radioactive agents and other lethal
agents, toxins and delivery systems; providing penalties; requiring resort
hotels to adopt emergency response plans; requiring certain health care
professionals to obtain continuing education concerning the medical
consequences of acts of terrorism; and providing other matters properly
relating thereto.

[Approved: June 10, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. The Legislature hereby finds and declares
that:

1. The events of September 11, 2001, have focused the
attention of our nation on the importance of preparedness in preventing,
investigating and prosecuting acts of terrorism.

2. To be effective, such preparedness requires a
partnership among federal, state and local governments.

3. While local law enforcement efforts and response
plans to terrorism are comprehensive, additional statewide provisions are
necessary to respond adequately to acts of terrorism and
to punish perpetrators of terrorist acts to the fullest extent possible.

adequately to acts of terrorism and to punish perpetrators of
terrorist acts to the fullest extent possible.

4. The use of weapons of mass destruction, biological
and chemical agents, toxins, radioactive materials and sophisticated delivery
systems for carrying out acts of terrorism emphasizes the need to ensure that
we have criminal laws that clearly provide punishments and deterrents designed
to counteract these despicable and inhumane activities.

5. It is therefore within the public interest that the
Legislature require emergency response plans for our resort hotels, reinforce
and enhance penalties for acts of terrorism, define key terms relating to
terrorist activity, criminalize the act of making terrorist threats, prohibit
the conveyance of false information, enhance the penalty for obstruction of
justice relating to terrorism, and elevate, to the greatest extent possible,
criminal punishments relating to all terrorist activity.

6. It is the intent of the
Legislature:

(a) To strengthen the laws
of the State of Nevada to better protect the health and safety of this state
and its residents by providing the greatest measure of protection from acts of
terrorism; and

(b) That this act be interpreted to provide the
greatest measure of protection for the constitutional rights of the residents
of this state, including the right to petition federal, state and local
governments and to exercise rights under the First Amendment to the
Constitution of the United States and Section 9 of Article 1 of the Nevada
Constitution.

Sec. 2. Chapter 193 of NRS is hereby amended
by adding thereto a new section to read as follows:

1. Except as
otherwise provided in this section and NRS 193.169, any person who commits a
felony with the intent to commit, cause, aid, further or conceal an act of
terrorism shall be punished by imprisonment in the state prison for a term
equal to and in addition to the term of imprisonment prescribed by statute for
the crime. The sentence prescribed by this section must run consecutively with
the sentence prescribed by statute for the crime.

2. Unless
a greater penalty is provided by specific statute and except as otherwise
provided in NRS 193.169, in lieu of an additional term of imprisonment as
provided pursuant to subsection 1, if a felony that resulted in death or
substantial bodily harm to the victim was committed with the intent to commit,
cause, aid, further or conceal an act of terrorism, the felony may be deemed a
category A felony and the person who committed the felony may be punished by
imprisonment in the state prison:

(a) For
life without the possibility of parole;

(b) For
life with the possibility of parole, with eligibility for parole beginning when
a minimum of 20 years has been served; or

(c) For a
definite term of 50 years, with eligibility for parole beginning when a minimum
of 20 years has been served.

3. Subsection
1 does not create a separate offense but provides an additional penalty for the
primary offense, the imposition of which is contingent upon the finding of the
prescribed fact. Subsection 2 does not create a separate offense but provides
an alternative penalty for the primary offense, the imposition of which is
contingent upon the finding of the prescribed fact.

4. The provisions
of this section do not apply to an offense committed in violation of section 15
of this act.

5. As
used in this section, act of terrorism has the meaning ascribed to it in
section 7 of this act.

Sec. 3. NRS 193.169 is hereby amended to read
as follows:

193.169 1. A person who is sentenced to an additional
term of imprisonment pursuant to the provisions of subsection 1 of NRS 193.161,
NRS 193.162, 193.163, 193.165, 193.167, 193.1675, 193.168 or 453.3345 or subsection 1 of section 2 of this act
must not be sentenced to an additional term of imprisonment
pursuant to any of the other listed sections even if the persons conduct
satisfies the requirements for imposing an additional term of imprisonment
pursuant to another one or more of those sections.

2. A person who is sentenced to an alternative term of
imprisonment pursuant to subsection 2 of NRS 193.161 or subsection 2 of section 2 of this act must
not be sentenced to an additional term of imprisonment pursuant to subsection 1
of NRS 193.161, NRS 193.162, 193.163, 193.165, 193.167, 193.1675, 193.168 or
453.3345 even if the persons conduct satisfies the requirements for imposing
an additional term of imprisonment pursuant to another one or more of those
sections.

3. This section does not:

(a) Affect other penalties or limitations upon
probation or suspension of a sentence contained in the sections listed in
subsection 1 or 2.

(b) Prohibit alleging in the alternative in the
indictment or information that the persons conduct satisfies the requirements
of more than one of the sections listed in subsection 1 or 2 and introducing
evidence to prove the alternative allegations.

Sec. 4. NRS 200.030 is hereby amended to read
as follows:

200.030 1. Murder of the first degree is murder which
is:

(a) Perpetrated by means of poison, lying in wait or
torture, or by any other kind of willful, deliberate and premeditated killing;

(b) Committed in the perpetration or attempted
perpetration of sexual assault, kidnapping, arson, robbery, burglary, invasion
of the home, sexual abuse of a child, sexual molestation of a child under the
age of 14 years or child abuse;

(c) Committed to avoid or prevent the lawful arrest of
any person by a peace officer or to effect the escape of any person from legal
custody; [or]

(d) Committed on the property of a public or private
school, at an activity sponsored by a public or private school or on a school
bus while the bus was engaged in its official duties by a person who intended
to create a great risk of death or substantial bodily harm to more than one
person by means of a weapon, device or course of action that would normally be
hazardous to the lives of more than one person[.] ; or

(e) Committed
in the perpetration or attempted perpetration of an act of terrorism.

2. Murder of the second degree is all other kinds of
murder.

3. The jury before whom any person indicted for murder
is tried shall, if they find him guilty thereof, designate by their verdict
whether he is guilty of murder of the first or second degree.

4. A person convicted of murder of the first degree is
guilty of a category A felony and shall be punished:

(a) By death, only if one or more aggravating
circumstances are found and any mitigating circumstance or circumstances which
are found do not outweigh the aggravating circumstance or circumstances; or

(b) By imprisonment in the state prison:

(1) For life without the possibility of parole;

(2) For life with the possibility of parole,
with eligibility for parole beginning when a minimum of 20 years has been
served; or

(3) For a definite term of 50 years, with
eligibility for parole beginning when a minimum of 20 years has been served.

A determination of whether aggravating circumstances exist is
not necessary to fix the penalty at imprisonment for life with or without the
possibility of parole.

5. A person convicted of murder of the second degree is
guilty of a category A felony and shall be punished by imprisonment in the
state prison:

(a) For life with the possibility of parole, with
eligibility for parole beginning when a minimum of 10 years has been served; or

(b) For a definite term of 25 years, with eligibility
for parole beginning when a minimum of 10 years has been served.

6. As used in this section:

(a) Act
of terrorism has the meaning ascribed to it in section 7 of this act;

(b)
Child abuse means physical injury of a nonaccidental nature to a child under
the age of 18 years;

[(b)] (c) School bus has the meaning ascribed to
it in NRS 483.160;

[(c)] (d) Sexual abuse of a child means any of
the acts described in NRS 432B.100; and

[(d)] (e) Sexual molestation means any willful
and lewd or lascivious act, other than acts constituting the crime of sexual
assault, upon or with the body, or any part or member thereof, of a child under
the age of 14 years, with the intent of arousing, appealing to, or gratifying
the lust, passions or sexual desires of the perpetrator or of the child.

Sec. 5. NRS 200.033 is hereby amended to read
as follows:

200.033 The only circumstances by which murder of the
first degree may be aggravated are:

1. The murder was committed by a person under sentence
of imprisonment.

2. The murder was committed by a person who, at any
time before a penalty hearing is conducted for the murder pursuant to NRS
175.552, is or has been convicted of:

(a) Another murder and the provisions of subsection 12
do not otherwise apply to that other murder; or

(b) A felony involving the use or threat of violence to
the person of another and the provisions of subsection 4 do not otherwise apply
to that felony.

For the purposes of this subsection, a person shall be deemed
to have been convicted at the time the jury verdict of guilt is rendered or
upon pronouncement of guilt by a judge or judges sitting without a jury.

3. The murder was committed by a person who knowingly
created a great risk of death to more than one person by means of a weapon,
device or course of action which would normally be hazardous to the lives of
more than one person.

4. The murder was committed while the person was
engaged, alone or with others, in the commission of , or an attempt to commit or flight after
committing or attempting to commit, any robbery, arson in the first degree,
burglary, invasion of the home or kidnapping in the first degree, and the
person charged:

(a) Killed or attempted to kill the person murdered; or

(b) Knew or had reason to know that life would be taken
or lethal force used.

5. The murder was committed to avoid or prevent a
lawful arrest or to effect an escape from custody.

6. The murder was committed by a person, for himself
or another, to receive money or any other thing of monetary value.

7. The murder was committed upon a peace officer or
fireman who was killed while engaged in the performance of his official duty or
because of an act performed in his official capacity, and the defendant knew or
reasonably should have known that the victim was a peace officer or fireman.
For the purposes of this subsection, peace officer means:

(a) An employee of the Department of Corrections who
does not exercise general control over offenders imprisoned within the
institutions and facilities of the Department , but whose normal duties require him to come
into contact with those offenders[,]
when carrying out the duties prescribed by the Director of the Department.

(b) Any person upon whom some or all of the powers of a
peace officer are conferred pursuant to NRS 289.150 to 289.360, inclusive, when
carrying out those powers.

8. The murder involved torture or the mutilation of
the victim.

9. The murder was committed upon one or more persons
at random and without apparent motive.

10. The murder was committed upon a person less than
14 years of age.

11. The murder was committed upon a person because of
the actual or perceived race, color, religion, national origin, physical or
mental disability or sexual orientation of that person.

12. The defendant has, in the immediate proceeding,
been convicted of more than one offense of murder in the first or second
degree. For the purposes of this subsection, a person shall be deemed to have
been convicted of a murder at the time the jury verdict of guilt is rendered or
upon pronouncement of guilt by a judge or judges sitting without a jury.

13. The person, alone or with others, subjected or
attempted to subject the victim of the murder to nonconsensual sexual
penetration immediately before, during or immediately after the commission of
the murder. For the purposes of this subsection:

(a) Nonconsensual means against the victims will or
under conditions in which the person knows or reasonably should know that the
victim is mentally or physically incapable of resisting, consenting or
understanding the nature of his conduct, including, but not limited to,
conditions in which the person knows or reasonably should know that the victim
is dead.

(b) Sexual penetration means cunnilingus, fellatio or
any intrusion, however slight, of any part of the victims body or any object
manipulated or inserted by a person, alone or with others, into the genital or
anal openings of the body of the victim, whether or not the victim is alive.
The term includes, but is not limited to, anal intercourse and sexual
intercourse in what would be its ordinary meaning.

14. The murder was committed on the property of a
public or private school, at an activity sponsored by a public or private
school or on a school bus while the bus was engaged in its official duties by a
person who intended to create a great risk of death or substantial bodily harm
to more than one person by means of a weapon, device or course of action that
would normally be hazardous to the lives of more than one person. For the
purposes of this subsection, school bus has the meaning ascribed to it in NRS
483.160.

15. The
murder was committed with the intent to commit, cause, aid, further or conceal
an act of terrorism. For the purposes of this subsection, act of terrorism
has the meaning ascribed to it in section 7 of this act.

Sec. 6. Chapter 202 of NRS is hereby amended
by adding thereto the provisions set forth as sections 7 to 16, inclusive, of
this act.

Sec. 7. 1. Act of terrorism means any act
that involves the use or attempted use of sabotage, coercion or violence which
is intended to:

(a) Cause great
bodily harm or death to the general population; or

(b) Cause substantial destruction, contamination or
impairment of:

(1) Any building or infrastructure,
communications, transportation, utilities or services; or

(2) Any
natural resource or the environment.

2. As used in
this section, coercion does not include an act of civil disobedience.

Sec. 8. Chemical
agent means any chemical substance, material or product, or any component or
compound thereof, which is naturally occurring, cultivated, engineered,
processed, extracted or manufactured and which is capable of causing:

1. Death or
substantial bodily harm;

2. Substantial
deterioration or contamination of food, water, equipment, supplies or material
of any kind; or

3. Substantial
damage to natural resources or the environment.

Sec. 9. 1.
For use as a weapon means having the capability to be used in a harmful or
threatening manner.

2. The term
does not include any act that is done lawfully for a prophylactic, protective
or peaceful purpose.

Sec. 10. Material support means any financial, logistical, informational or
other support or assistance intended to further an act of terrorism.

Sec. 11. Oral, written or electronic communication includes, without limitation,
any of the following:

1. A
letter, note or any other type of written correspondence.

2. An
item of mail or a package delivered by any person or postal or delivery
service.

3. A
telegraph or wire service, or any other similar means of communication.

4. A
telephone, cellular phone, satellite phone, pager or facsimile machine, or any
other similar means of communication.

5. A
radio, television, cable, closed circuit, wire, wireless, satellite or other
audio or video broadcast or transmission, or any other similar means of
communication.

6. An
audio or video recording or reproduction, or any other similar means of
communication.

7. An item of
electronic mail, a computer, computer network or computer system, or any other similar
means of communication.

Sec. 12. Radioactive agent means any radioactive substance, material or product,
or any component or compound thereof, which is naturally occurring, cultivated,
engineered, processed, extracted or manufactured and which is capable of
causing:

1. Death or
substantial bodily harm;

2. Substantial
deterioration or contamination of food, water, equipment, supplies or material
of any kind; or

3. Substantial
damage to natural resources or the environment.

Sec. 13. Terrorist means a person who intentionally commits, causes, aids,
furthers or conceals an act of terrorism or attempts to commit, cause, aid,
further or conceal an act of terrorism.

Sec. 14. Weapon of mass destruction means any weapon or device that is designed
or intended to create a great risk of death or substantial bodily harm to a
large number of persons.

Sec. 15. 1. A person shall not knowingly or intentionally commit or cause an act
of terrorism or attempt to commit or cause an act of terrorism.

2. A person
shall not knowingly or intentionally:

(a) Aid,
further or conceal or attempt to aid, further or conceal an act of terrorism;

(b) Assist,
solicit or conspire with another person to commit, cause, aid, further or
conceal an act of terrorism; or

(c) Provide
material support with the intent that such material support be used, in whole
or in part, to:

(1) Commit,
cause, aid, further or conceal an act of terrorism; or

(2) Aid
a terrorist or conceal a terrorist from detection or capture.

3. A person
who violates subsection 1 is guilty of a category A felony and:

(a) Shall be
punished by imprisonment:

(1)
For life without the possibility of parole;

(2)
For life with the possibility of parole, with eligibility for parole beginning
when a minimum of 20 years has been served; or

(3)
For a definite term of 50 years, with eligibility for parole beginning when a
minimum of 20 years has been served; and

(b) Shall
further be punished by a fine of at least $50,000 but not more than $100,000.

4. A person
who violates subsection 2 is guilty of a category A felony and:

(a) Shall be
punished by imprisonment:

(1)
For life with the possibility of parole, with eligibility for parole beginning
when a minimum of 10 years has been served; or

(2)
For a definite term of 25 years, with eligibility for parole beginning when a
minimum of 10 years has been served; and

(b) Shall
be further punished by a fine of at least $25,000 but not more than $50,000.

5. In addition
to any other penalty, the court shall order a person who violates the
provisions of this section to pay restitution:

(a) To each
victim for any injuries that are a result of the violation; and

(b) To the
State of Nevada or a local government for any costs that arise from the
violation.

202.441 As used in NRS 202.441 to 202.448, inclusive, and sections 7 to 16, inclusive, of this
act, unless the context otherwise requires, the words and terms
defined in NRS 202.442, 202.443 and 202.444 and sections 7 to 14, inclusive, of this act have
the meanings ascribed to them in those sections.

Sec. 18. NRS 202.442 is hereby amended to
read as follows:

202.442 Biological agent [has the meaning ascribed
to it in 18 U.S.C. § 178.] means any microorganism, virus, infectious substance or
other biological substance, material or product, or any component or compound
thereof, which is naturally occurring, cultivated, engineered, processed,
extracted or manufactured and which is capable of causing:

1. Death or
substantial bodily harm;

2. Substantial
deterioration or contamination of food, water, equipment, supplies or material
of any kind; or

3. Substantial
damage to natural resources or the environment.

Sec. 19. NRS 202.443 is hereby amended to
read as follows:

202.443 Delivery system [has the meaning ascribed
to it in 18 U.S.C. § 178.] means any apparatus, equipment, implement, device or means
of delivery which is specifically designed to send, disperse, release,
discharge or disseminate any weapon of mass destruction, any biological agent,
chemical agent, radioactive agent or other lethal agent or any toxin.

Sec. 20. NRS 202.444 is hereby amended to
read as follows:

202.444 Toxin [has the meaning ascribed
to it in 18 U.S.C. § 178.] means any toxic substance, material or product, or any
component or compound thereof, which is naturally occurring, cultivated,
engineered, processed, extracted or manufactured and which is capable of
causing:

1. Death or
substantial bodily harm;

2. Substantial
deterioration or contamination of food, water, equipment, supplies or material
of any kind; or

3. Substantial
damage to natural resources or the environment.

Sec. 21. NRS 202.446 is hereby amended to
read as follows:

202.446 1. A person shall not knowingly:

(a) Develop, manufacture, produce, assemble, stockpile, transfer, transport, acquire, retain
, store, test or
possess [a]any weapon of mass destruction, any biological
agent, chemical agent, radioactive
agent or other lethal agent, any toxin or any delivery system for use as a weapon; or

(b) Send,
deliver, disperse, release, discharge, disseminate or use any weapon of mass
destruction, any biological agent, chemical agent, radioactive agent or other
lethal agent, any toxin or any delivery system:

(1)
With the intent to cause harm, whether or not such harm actually occurs; or

(2)
Under circumstances reasonably likely to cause harm, whether or not such harm
actually occurs.

2. A
person shall not knowingly:

(a) Attempt
to do any act described in subsection 1; or

(b) Assist
, solicit or conspire with another
person to do any act described in [paragraph (a).

2.] subsection 1.

3.
A person who violates any provision of subsection 1 is guilty of a category A
felony and shall be punished [by]:

(a) For]for life with the
possibility of parole, with eligibility for parole beginning when a minimum of
10 years has been served[;
or

(b) For], and shall further be punished by
a fine of not more than $20,000; or

(2)
By imprisonment in the state prison for a definite term of 25
years, with eligibility for parole beginning when a minimum of 10 years has
been served[.

3. As used
in this section, the term for use as a weapon does not include the
development, production, transfer, acquisition, retention or possession of a
biological agent, toxin or delivery system for prophylactic, protective or
other peaceful purposes.] , and shall further be punished by a fine of not more than
$20,000.

(b) If the
crime results in substantial bodily harm or death:

(1)
By imprisonment in the state prison for life without the possibility of parole,
and shall further be punished by a fine of not more than $50,000;

(2)
By imprisonment in the state prison for life, with the possibility of parole,
with eligibility for parole beginning when a minimum of 20 years has been
served, and shall further be punished by a fine of not more than $50,000; or

(3)
By imprisonment in the state prison for a definite term of 40 years, with
eligibility for parole beginning when a minimum of 20 years has been served,
and shall further be punished by a fine of not more than $50,000.

4. A person
who violates any provision of subsection 2 is guilty of a category B felony and
shall be punished by imprisonment in the state prison for a minimum term of not
less than 2 years and a maximum term of not more than 15 years, and shall
further be punished by a fine of not more than $10,000.

5. In addition
to any other penalty, the court shall order a person who violates the
provisions of this section to pay restitution:

(a) To each
victim for any injuries that are a result of the violation; and

(b) To the
State of Nevada or a local government for any costs that arise from the
violation.

6. The
provisions of this section do not apply to any act that is committed in a
lawful manner and in the course of a lawful business, event or activity.

Sec. 22. NRS 202.448 is hereby amended to
read as follows:

202.448 1. A person shall not, through the use of any
means of oral, written or electronic communication, knowingly make any threat
or convey any false information concerning an act of terrorism or the presence, development, manufacture, production,
assemblage, transfer, transportation, acquisition, retention, storage, testing,
possession, delivery, dispersion, release , discharge or use of [a]any weapon of mass destruction, any biological
agent, chemical agent, radioactive
agent or other lethal agent or any toxinwith the intent to:

(b) Cause panic or civil unrest, whether or not such
panic or civil unrest actually occurs;

(c) Extort or profit thereby, whether or not the
extortion is actually successful or any profit actually occurs; or

(d) Interfere with the operations of or cause economic
or other damage to any person or any officer, agency, board, bureau,
commission, department, division or other unit of federal, state or local
government, whether or not such interference or damage actually occurs.

2. A person who violates any provision of subsection 1
is guilty of a category B felony and shall be punished by imprisonment in the
state prison for a minimum term of not less than 1 year and a maximum term of
not more than 6 years, and may be further punished by a fine of not more than
$5,000.

[3. As used in this section, oral, written or electronic
communication includes, without limitation, any of the following:

(a) A
letter, a note or any other type of written correspondence.

(b) An item
of mail or a package delivered by any person or postal or delivery service.

(c) A telegraph
or wire service, or any other similar means of communication.

(d) A
telephone, cellular phone, satellite phone, pager or facsimile machine, or any
other similar means of communication.

(e) A
radio, television, cable, closed-circuit, wire, wireless, satellite or other
audio or video broadcast or transmission, or any other similar means of
communication.

(f) An
audio or video recording or reproduction, or any other similar means of
communication.

(g) An item
of electronic mail, a modem or computer network, or the Internet, or any other
similar means of communication.]

3. The
provisions of this section do not apply to any act that is committed in a
lawful manner and in the course of a lawful business, event or activity.

Sec. 23. NRS 207.360 is hereby amended to
read as follows:

207.360 Crime related to racketeering means the
commission of, attempt to commit or conspiracy to commit any of the following
crimes:

1. Murder;

2. Manslaughter;

3. Mayhem;

4. Battery which is punished as a felony;

5. Kidnapping;

6. Sexual assault;

7. Arson;

8. Robbery;

9. Taking property from another under circumstances
not amounting to robbery;

171.080 There is no limitation of the time within
which a prosecution for [murder]:

1. Murder
must be commenced. It may be commenced at any time after the
death of the person killed.

2. A
violation of section 15 of this act must be commenced. It may be commenced at
any time after the violation is committed.

Sec. 25. NRS 179.121 is hereby amended to
read as follows:

179.121 1. All personal property, including, without
limitation, any tool, substance, weapon, machine, computer, money or security,
which is used as an instrumentality in any of the following crimes, is subject
to forfeiture:

(a) The commission of or attempted commission of the
crime of murder, robbery, kidnapping, burglary, invasion of the home, grand
larceny, theft if it is punishable as a felony, or pandering;

(b) The commission
of or attempted commission of any felony with the intent to commit, cause, aid,
further or conceal an act of terrorism;

(c) A
violation of NRS 202.446 or section 15 of this act;

(d) The
commission of any crime by a criminal gang, as defined in NRS 213.1263; or

[(c)] (e) A violation of NRS 200.465, 202.265,
202.287, 205.473 to 205.513, inclusive, and 205.610 to 205.810, inclusive, or
465.070 to 465.085, inclusive.

2. Except as otherwise provided for conveyances
forfeitable pursuant to NRS 453.301 or 501.3857, all conveyances, including
aircraft, vehicles or vessels, which are used or intended for use during the
commission of a felony or a violation of NRS 202.287, 202.300 or 465.070 to
465.085, inclusive, are subject to forfeiture except that:

(a) A conveyance used by any person as a common carrier
in the transaction of business as a common carrier is not subject to forfeiture
under this section unless it appears that the owner or other person in charge
of the conveyance is a consenting party or privy to the felony or violation;

(b) A conveyance is not subject to forfeiture under
this section by reason of any act or omission established by the owner thereof
to have been committed or omitted without his knowledge, consent or willful
blindness;

(c) A conveyance is not subject to forfeiture for a
violation of NRS 202.300 if the firearm used in the violation of that section
was not loaded at the time of the violation; and

(d) A forfeiture of a conveyance encumbered by a bona
fide security interest is subject to the interest of the secured party if he
neither had knowledge of nor consented to the felony. If a conveyance is
forfeited , the
appropriate law enforcement agency may pay the existing balance and retain the
conveyance for official use.

3. For the purposes of this section, a firearm is
loaded if:

(a) There is a cartridge in the chamber of the firearm;

(b) There is a cartridge in the cylinder of the
firearm, if the firearm is a revolver; or

(c) There is a cartridge in the magazine and the
magazine is in the firearm or there is a cartridge in the chamber, if the
firearm is a semiautomatic firearm.

4. As
used in this section, act of terrorism has the meaning ascribed to it in
section 7 of this act.

Sec. 26. NRS 450B.180 is hereby amended to read as
follows:

450B.180 1. Any person desiring certification as an
emergency medical technician must apply to the health authority using forms
prescribed by the health authority.

2. The health authority, pursuant to regulations and
procedures adopted by the board, shall make a determination of the applicants
qualifications to be certified as an emergency medical technician, and shall
issue a certificate as an emergency medical technician to each qualified
applicant.

3. A certificate as an emergency medical technician is
valid for a period not exceeding 2 years and may be renewed if the holder of
the certificate complies with the provisions of this chapter and meets the
qualifications set forth in the regulations and standards established by the
board pursuant to this chapter. The
regulations and standards established by the board must provide for the completion
of a course of instruction, within 2 years after initial licensure, relating to
the medical consequences of an act of terrorism that involves the use of a
weapon of mass destruction. The course must provide at least 4 hours of
instruction that includes instruction in the following subjects:

The board may
thereafter determine whether to establish regulations and standards requiring
additional courses of instruction relating to the medical consequences of an
act of terrorism that involves the use of a weapon of mass destruction.

4. The health authority may suspend or revoke the
certificate of an emergency medical technician if it finds that the holder of
the certificate no longer meets the prescribed qualifications. Unless the
certificate is suspended by the district court pursuant to NRS 425.540, the
holder of the certificate may appeal the suspension or revocation of his
certificate pursuant to regulations adopted by the board.

5. The board shall determine the procedures and
techniques which may be performed by an emergency medical technician.

6. A certificate issued pursuant to this section is
valid throughout the State, whether issued by the Health Division or a county
or district board of health.

7. The Health Division shall maintain a central
registry of all certificates issued pursuant to this section, whether issued by
the Health Division or a county or district board of health.

8. The board shall adopt such regulations as are
necessary to carry out the provisions of this section.

9. As
used in this section:

(a) Act
of terrorism has the meaning ascribed to it in section 7 of this act.

(b) Biological
agent has the meaning ascribed to it in NRS 202.442.

(c) Chemical
agent has the meaning ascribed to it in section 8 of this act.

(d) Radioactive
agent has the meaning ascribed to it in section 12 of this act.

(e) Weapon of
mass destruction has the meaning ascribed to it in section 14 of this act.

Sec. 27. Chapter 463 of NRS is hereby amended
by adding thereto a new section to read as follows:

1. Each resort
hotel shall adopt and maintain an emergency response plan. Each new or revised
plan must be filed within 3 days after adoption or revision with each local
fire department and local law enforcement agency whose jurisdiction includes
the area in which the resort hotel is located and with the Division of
Emergency Management of the Department of Public Safety.

2. The
emergency response plan required by subsection 1 must include:

(a) A drawing
or map of the layout of all areas within the building or buildings and grounds
that constitute a part of the resort hotel and its support systems and a brief
description of the purpose or use for each area;

(b) A drawing
or description of the internal and external access routes;

(c) The
location and inventory of emergency response equipment and resources;

(d) The
location of any unusually hazardous substances;

(e) The name
and telephone number of the emergency response coordinator for the resort
hotel;

(f) The
location of one or more site emergency response command posts;

(g) A
description of any special equipment needed to respond to an emergency at the
resort hotel;

(h) An
evacuation plan;

(i) A
description of any public health or safety hazards present on the site; and

(j) Any other
information requested by a local fire department or local law enforcement
agency whose jurisdiction includes the area in which the resort hotel is
located or by the Division of Emergency Management.

3. A plan
filed pursuant to the requirements of this section, including any revisions
adopted thereto, is confidential and must be securely maintained by the
department, agency and Division with whom it is filed. An officer, employee or
other person to whom the plan is entrusted by the department, agency or
Division shall not disclose the contents of such a plan except:

(a) Upon the
lawful order of a court of competent jurisdiction; or

(b) As is
reasonably necessary in the case of an emergency involving public health or
safety.

4. As used in this
section, the term local law enforcement agency means:

(a) The
sheriff's office of a county;

(b) A
metropolitan police department; or

(c) A police
department of an incorporated city.

Sec. 28. NRS 630.253 is hereby amended to read as
follows:

630.253 1.
The Board shall, as a prerequisite for the:

[1.](a) Renewal of a license as a physician
assistant; or

[2.](b) Biennial registration of the holder of a
license to practice medicine,

require each holder to comply with the requirements for continuing
education adopted by the Board.

2. These
requirements [may]:

(a) May provide
for the completion of one or more courses of instruction relating to risk
management in the performance of medical services.

(b) Must
provide for the completion of a course of instruction, within 2 years after
initial licensure, relating to the medical consequences of an act of terrorism
that involves the use of a weapon of mass destruction. The course must provide
at least 4 hours of instruction that includes instruction in the following
subjects:

(4)
Syndromic surveillance and reporting procedures for acts of terrorism that
involve biological agents; and

(5)
An overview of the information available on, and the use of, the Health Alert
Network.

The Board may
thereafter determine whether to include in a program of continuing education
additional courses of instruction relating to the medical consequences of an
act of terrorism that involves the use of a weapon of mass destruction.

3.](c) The requirements
for submission of proof of attendance at courses [.]; and

(d) A
provision requiring the completion of a course of instruction, within 2 years
after initial licensure, relating to the medical consequences of an act of
terrorism that involves the use of a weapon of mass destruction. The course
must provide at least 4 hours of instruction that includes instruction in the
following subjects:

(4)
Syndromic surveillance and reporting procedures for acts of terrorism that
involve biological agents; and

(5)
An overview of the information available on, and the use of, the Health Alert
Network.

The Board may
thereafter determine whether to include in a program of continuing education
additional courses of instruction relating to the medical consequences of an
act of terrorism that involves the use of a weapon of mass destruction.

2. As
used in this section:

(a) Act
of terrorism has the meaning ascribed to it in section 7 of this act.

(b) Biological
agent has the meaning ascribed to it in NRS 202.442.

(c) Chemical
agent has the meaning ascribed to it in section 8 of this act.

(d) Radioactive
agent has the meaning ascribed to it in section 12 of this act.

(e) Weapon of
mass destruction has the meaning ascribed to it in section 14 of this act.

Sec. 30. NRS 632.343 is hereby amended to read as
follows:

632.343 1. The Board shall not renew any license
issued under this chapter until the licensee has submitted proof satisfactory
to the Board of completion, during the 2-year period before renewal of the
license, of 30 hours in a program of continuing education approved by the
Board. The licensee is exempt from this provision for the first biennial period
after graduation from an accredited school of
professional nursing or practical nursing.

graduation from an accredited school of professional nursing
or practical nursing.

2. The Board shall review all courses offered to
nurses for the completion of the requirement set in subsection 1. The Board may
approve nursing and other courses which are directly related to the practice of
nursing as well as others which bear a reasonable relationship to current
developments in the field of nursing or any special area of practice in which a
licensee engages. These may include academic studies, workshops, extension
studies, home study and other courses.

3. The
program of continuing education required by subsection 1 must include a course
of instruction, to be completed within 2 years after initial licensure,
relating to the medical consequences of an act of terrorism that involves the
use of a weapon of mass destruction. The course must provide at least 4 hours
of instruction that includes instruction in the following subjects:

(d) Syndromic
surveillance and reporting procedures for acts of terrorism that involve
biological agents; and

(e) An
overview of the information available on, and the use of, the Health Alert
Network.

The Board may
thereafter determine whether to include in a program of continuing education
additional courses of instruction relating to the medical consequences of an
act of terrorism that involves the use of a weapon of mass destruction.

4. As
used in this section:

(a) Act
of terrorism has the meaning ascribed to it in section 7 of this act.

(b) Biological
agent has the meaning ascribed to it in NRS 202.442.

(c) Chemical
agent has the meaning ascribed to it in section 8 of this act.

(d) Radioactive
agent has the meaning ascribed to it in section 12 of this act.

(e) Weapon of
mass destruction has the meaning ascribed to it in section 14 of this act.

Sec. 31. Each person who is:

1. Certified as an emergency medical technician pursuant to
the provisions of chapter 450B of NRS;

2. Licensed as a physician assistant or licensed to
practice medicine pursuant to the provisions of chapter 630 of NRS;

3. Licensed to practice dentistry or dental hygiene
pursuant to the provisions of chapter 631 of NRS; or

4. Licensed as a nurse pursuant to the provisions of
chapter 632 of NRS,

and who is not within the period of his initial licensure on
October 1, 2003, shall complete a course of instruction, before September 30,
2005, relating to the medical consequences of an act of terrorism that involves
the use of a weapon of mass destruction as set forth in sections 26, 28, 29 and
30, respectively, of this act.

Sec. 32. 1. Each resort hotel shall adopt and file
the emergency response plan required by section 27 of this act on or before
October 1, 2003, in the manner required by that section.

2. As used in this section, the term resort hotel has the
meaning ascribed to it in NRS 463.01865.

Sec. 33. 1. This section and sections 1 to 25,
inclusive, and 32 of this act become effective upon passage and approval.

2. Sections 26 and 28 to 31, inclusive, of this act
become effective on July 1, 2003, for the purpose of adopting regulations and
performing any other preparatory administrative tasks that are necessary to
carry out those sections and on October 1, 2003, for all other purposes.

3. Section 27 of this act becomes effective on October 1,
2003.

________

CHAPTER 471, SB 503

Senate Bill No. 503Committee on Finance

CHAPTER 471

AN ACT relating to
education; providing for the participation of homeschooled children in
interscholastic activities and events under certain circumstances; requiring
the association formed for the purposes of controlling, supervising and
regulating interscholastic events to adopt regulations governing the
participation of homeschooled children; requiring the association to consult
with certain homeschool advisory councils concerning the adoption and revisions
of such regulations; revising the minimum qualifications for receipt of a
millennium scholarship; and providing other matters properly relating thereto.

[Approved: June 10, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section
1. NRS 385.007 is hereby amended to read as follows:

385.007As used in this title, unless the
context otherwise requires:

1. Charter school means a public school that is formed
pursuant to the provisions of NRS 386.500 to 386.610, inclusive.

2. Department means the Department of Education.

3. Homeschooled
child means a child who receives instruction at home and who is exempt from
compulsory attendance pursuant to NRS 392.070.

4. Public
schools means all kindergartens and elementary schools, junior high schools
and middle schools, high schools, charter schools and any other schools,
classes and educational programs which receive their support through public
taxation and, except for charter schools, whose textbooks and courses of study
are under the control of the State Board.

Sec. 2. Chapter 386 of NRS is hereby amended by
adding thereto the provisions set forth as sections 3, 4 and 5 of this act.

Sec. 3. 1.
A homeschooled child must be allowed to participate in interscholastic
activities and events in accordance with the regulations adopted by the
association pursuant to NRS 386.430.

2. The
provisions of NRS 386.420 to 386.470, inclusive, and sections 3, 4 and 5 of
this act and the regulations adopted pursuant thereto that apply to pupils
enrolled in public schools who participate in interscholastic activities and
events apply in the same manner to homeschooled children who participate in
interscholastic activities and events, including, without limitation, provisions
governing:

(a) Eligibility
and qualifications for participation;

(b) Fees
for participation;

(c) Insurance;

(d) Transportation;

(e) Requirements
of physical examination;

(f) Responsibilities
of participants;

(g) Schedules
of events;

(h) Safety
and welfare of participants;

(i) Eligibility
for awards, trophies and medals;

(j) Conduct
of behavior and performance of participants; and

(k) Disciplinary
procedures.

Sec. 4. No
challenge may be brought by the association, a school district, a public school
or a private school, a parent or guardian of a pupil enrolled in a public
school or a private school, a pupil enrolled in a public school or private
school, or any other entity or person, claiming that an interscholastic
activity or event is invalid because homeschooled children are allowed to
participate in the interscholastic activity or event.

Sec. 5. A
school district, public school or private school shall not prescribe any
regulations, rules, policies, procedures or requirements governing the:

1. Eligibility
of homeschooled children to participate in interscholastic activities and
events pursuant to NRS 386.420 to 386.470, inclusive, and sections 3, 4 and 5
of this act; or

2. Participation
of homeschooled children in interscholastic activities and events pursuant to
NRS 386.420 to 386.470, inclusive, and sections 3, 4 and 5 of this act,

that are more
restrictive than the provisions governing eligibility and participation
prescribed by the association pursuant to NRS 386.430.

Sec. 6. NRS 386.430 is hereby amended to read as
follows:

386.430 1.
The association shall adopt rules and regulations in the manner
provided for state agencies by chapter 233B of NRS, as may be necessary to
carry out the provisions of NRS 386.420 to 386.470, inclusive[.] , and sections 3, 4 and 5 of this act.
The regulations must include provisions governing the eligibility and
participation of homeschooled children in interscholastic activities and
events.

2. If the
association intends to adopt, repeal or amend a policy, rule or regulation
concerning or affecting homeschooled children, the association shall consult
with the Northern Nevada Homeschool Advisory Council and the Southern Nevada
Homeschool Advisory Council, or their successor organizations, to provide those
Councils with a reasonable opportunity to submit data, opinions or arguments,
orally or in writing, concerning the
proposal or change.

concerning the
proposal or change. The association shall consider all written and oral
submissions respecting the proposal or change before taking final action.

Sec. 7. NRS 386.580 is hereby amended to read as
follows:

386.580 1. An application for enrollment in a charter
school may be submitted to the governing body of the charter school by the
parent or legal guardian of any child who resides in this state. Except as
otherwise provided in this subsection, a charter school shall enroll pupils who
are eligible for enrollment in the order in which the applications are
received. If the board of trustees of the school district in which the charter
school is located has established zones of attendance pursuant to NRS 388.040, the
charter school shall, if practicable, ensure that the racial composition of
pupils enrolled in the charter school does not differ by more than 10 percent
from the racial composition of pupils who attend public schools in the zone in
which the charter school is located. If more pupils who are eligible for
enrollment apply for enrollment in the charter school than the number of spaces
which are available, the charter school shall determine which applicants to
enroll on the basis of a lottery system.

2. Except as otherwise provided in subsection 6, a
charter school shall not accept applications for enrollment in the charter
school or otherwise discriminate based on the:

(a) Race;

(b) Gender;

(c) Religion;

(d) Ethnicity; or

(e) Disability,

of a pupil.

3. If the governing body of a charter school
determines that the charter school is unable to provide an appropriate special
education program and related services for a particular disability of a pupil
who is enrolled in the charter school, the governing body may request that the
board of trustees of the school district of the county in which the pupil
resides transfer that pupil to an appropriate school.

4. Except as otherwise provided in this subsection,
upon the request of a parent or legal guardian of a child who is enrolled in a
public school of a school district or a private school, or [who receives instruction
at home,]a
parent or legal guardian of a homeschooled child, the governing
body of the charter school shall authorize the child to participate in a class
that is not otherwise available to the child at his school or home school or
participate in an extracurricular activity at the charter school if:

(a) Space for the child in the class or extracurricular
activity is available; and

(b) The parent or legal guardian demonstrates to the
satisfaction of the governing body that the child is qualified to participate
in the class or extracurricular activity.

If the governing body of a charter school authorizes a child
to participate in a class or extracurricular activity pursuant to this
subsection, the governing body is not required to provide transportation for
the child to attend the class or activity. A charter school shall not authorize
such a child to participate in a class or activity through a program of
distance education provided by the charter school pursuant to NRS 388.820 to
388.874, inclusive.

5. The governing body of a charter school may revoke
its approval for a child to participate in a class or extracurricular activity
at a charter school pursuant to subsection 4 if the governing body determines
that the child has failed to comply with applicable statutes, or applicable
rules and regulations. If the governing body so revokes its approval, neither
the governing body nor the charter school is liable for any damages relating to
the denial of services to the child.

6. This section does not preclude the formation of a
charter school that is dedicated to provide educational services exclusively to
pupils:

(a) With disabilities;

(b) Who pose such severe disciplinary problems that
they warrant an educational program specifically designed to serve a single
gender and emphasize personal responsibility and rehabilitation; or

(c) Who are at risk.

If more eligible pupils apply for enrollment in such a
charter school than the number of spaces which are available, the charter
school shall determine which applicants to enroll on the basis of a lottery
system.

Sec. 8. NRS 392.070 is hereby amended to read as
follows:

392.070 1. Attendance required by the provisions of
NRS 392.040 must be excused when satisfactory written evidence is presented to
the board of trustees of the school district in which the child resides that
the child is receiving at home or in some other school equivalent instruction
of the kind and amount approved by the State Board.

2. The board of trustees of each school district shall
provide programs of special education and related services for homeschooled children .[who are exempt from
compulsory attendance pursuant to subsection 1 and receive instruction at home.]
The programs of special education and related services required by this section
must be made available:

(a) Only if a child would otherwise be eligible for
participation in programs of special education and related services pursuant to
NRS 388.440 to 388.520, inclusive;

(b) In the same manner that the board of trustees provides,
as required by 20 U.S.C. § 1412, for the participation of pupils with
disabilities who are enrolled in private schools within the school district
voluntarily by their parents or legal guardians; and

(c) In accordance with the same requirements set forth
in 20 U.S.C. § 1412 which relate to the participation of pupils with
disabilities who are enrolled in private schools within the school district
voluntarily by their parents or legal guardians.

3. Except as otherwise provided in subsection 2 for programs
of special education and related services, upon the request of a parent or
legal guardian of a child who is enrolled in a private school or [who
receives instruction at home,]a parent or legal guardian of a homeschooled child, the
board of trustees of the school district in which the child resides shall
authorize the child to participate in a class that is not available to the
child at the private school or home school or participate in an extracurricular
activity, excluding sports, at a public school within the school district if:

(a) Space for the child in the class or extracurricular
activity is available; and

(b) The parent or legal guardian demonstrates to the
satisfaction of the board of trustees that the child is qualified to
participate in the class or extracurricular activity.

If the board of trustees of a school district authorizes a
child to participate in a class or extracurricular activity, excluding sports,
pursuant to this subsection, the board of trustees is not required to provide
transportation for the child to attend the class or activity. A homeschooled child must be allowed to
participate in interscholastic activities and events pursuant to NRS 386.420 to
386.470, inclusive, and sections 3, 4 and 5 of this act.

4. The board of trustees of a school district may
revoke its approval for a pupil to participate in a class or extracurricular
activity at a public school pursuant to subsection 3 if the board of trustees
or the public school determines that the pupil has failed to comply with
applicable statutes, or applicable rules and regulations of the board of
trustees. If the board of trustees revokes its approval, neither the board of
trustees nor the public school are liable for any damages relating to the
denial of services to the pupil.

5. The programs of special education and related
services required by subsection 2 may be offered at a public school or another
location that is appropriate.

6. The Department may adopt such regulations as are
necessary for the boards of trustees of school districts to provide the
programs of special education and related services required by subsection 2.

7. As used in this section, related services has the
meaning ascribed to it in 20 U.S.C. § 1401(22).

Sec. 9. NRS 396.930 is hereby amended to read
as follows:

396.930 1. Except as otherwise provided in
subsections 2 and 3, a student may apply to the Board of Regents for a
millennium scholarship if he:

(a) Has been a resident of this state for at least 2
years before he applies for the scholarship;

(b) Except as otherwise provided in paragraph (c),
graduated from a public or private high school in this state:

(1) After May 1, 2000 [; and

(2) Not], but not later than May 1, 2003;
or

(2)
After May 1, 2003, and, except as otherwise provided in paragraph (c) of
subsection 2, not more than [8]6 years before he applies
for the scholarship;

(c) Does not satisfy the requirements of paragraph (b)
and:

(1) Was enrolled as a pupil in a public or
private high school in this state with a class of pupils who were regularly
scheduled to graduate after May 1, 2000;

(2) Received his high school diploma within [5]4 years after he was
regularly scheduled to graduate; and

(3) Applies for the scholarship not more than [8]6 years after he was
regularly scheduled to graduate from high school;

(d) Maintained [at least a 3.0
grade-point average on a 4.0 grading scale] in high school
in the [core curriculum, as determined]courses designated by the
Board of Regents pursuant to paragraph
(b) of subsection 2 [;], at least:

(1)
A 3.0 grade-point average on a 4.0 grading scale, if he was a member of the
graduating class of 2003 or 2004;

(2)
A 3.1 grade-point average on a 4.0 grading scale, if he was a member of the
graduating class of 2005 or 2006; or

(3)
A 3.25 grade-point average on a 4.0 grading scale, if he was a member of the
graduating class of 2007 or a later graduating class; and

(1) Six semester credit hours in a community
college within the System; or

(2) Twelve semester credit hours in another
eligible institution.

2. The Board of Regents [shall:

(a) Define]:

(a) Shall
define the core curriculum that a student must complete in high
school to be eligible for a millennium scholarship.

(b) [Develop a plan to ensure that needy students and students
from families that otherwise could not afford to send their children to college
receive millennium scholarships.] Shall designate the courses in which a student must earn
the minimum grade-point averages set forth in paragraph (d) of subsection 1.

(c) May
establish criteria with respect to students who have been on active duty
serving in the Armed Forces of the United States to exempt such students from
the 6-year limitation on applications that is set forth in subparagraph (2) of
paragraph (b) of subsection 1.

3. Except as otherwise provided in paragraph (c) of
subsection 1, for students who did not graduate from a public or private high
school in this state and who have been residents of this state for at least 2
years, the Board of Regents shall establish:

(a) The minimum score on a standardized test that such
students must receive; or

(b) Other criteria that students must meet,

to be eligible for millennium scholarships.

4. In awarding scholarships, the Board of Regents
shall enhance its outreach to students who:

(a) Are pursuing a career in education or health care;

(b) Come from families who lack sufficient financial
resources to pay for the costs of sending their children to an eligible
institution; or

(c) Substantially participated in an antismoking,
antidrug or antialcohol program during high school.

Sec. 10. NRS 396.934 is hereby amended to read as
follows:

396.934 1. Within the limits of money available in the
Trust Fund, a student who is eligible for a millennium scholarship is entitled
to receive:

(a) If he is enrolled in a community college within the
System, $40 per credit for each lower division course and $60 per credit for
each upper division course in which the student is enrolled, or the amount of
money that is necessary for the student to pay the costs of attending the
community college that are not otherwise satisfied by other grants or
scholarships, whichever is less. The Board of Regents shall provide for the
designation of upper and lower division courses for the purposes of this
paragraph.

(b) If he is enrolled in a state college within the
System, $60 per credit for which the student is enrolled, or the amount of
money that is necessary for the student to pay the costs of attending the state
college that are not otherwise satisfied by other grants or scholarships,
whichever is less.

(c) If he is enrolled in another eligible institution,
$80 per credit for which the student is enrolled, or the amount of money that
is necessary for the student to pay the costs of attending the university that
are not otherwise satisfied by other grants or scholarships, whichever is less.

No student may be awarded a scholarship for a total amount in
excess of $10,000.

(a) Make satisfactory academic progress toward a recognized
degree or certificate, as determined by the Board of Regents pursuant to
subsection 5; and

(b) [Maintain]If the student graduated from high school after May 1, 2003,
maintain at least a [2.0]2.6 grade-point
average on a 4.0 grading scale.

3. A millennium scholarship must be used only:

(a) For the payment of registration fees and laboratory
fees and expenses;

(b) To purchase required textbooks and course
materials; and

(c) For other costs related to the attendance of the
student at the eligible institution.

4. The Board of Regents shall certify a list of
eligible students to the State Treasurer. The State Treasurer shall disburse a
millennium scholarship for each semester on behalf of an eligible student
directly to the eligible institution in which the student is enrolled, upon
certification from the eligible institution of the number of credits for which
the student is enrolled, which must meet or exceed the minimum number of
credits required for eligibility and certification that the student is in good
standing and making satisfactory academic progress toward a recognized degree
or certificate, as determined by the Board of Regents pursuant to subsection 5.
The scholarship must be administered by the eligible institution as other
similar scholarships are administered and may be used only for the expenditures
authorized pursuant to subsection 3.

5. The Board of Regents shall establish criteria for
determining whether a student is making satisfactory academic progress toward a
recognized degree or certificate for purposes of subsection 4.

AN ACT relating to
the display of the flag of the United States; providing that the governing body
of a local government may not take any action to prohibit an owner of real
property from engaging in the display of the flag on his property; providing
that covenants, conditions and restrictions relating to real property are void
and unenforceable to the extent that they prohibit an owner of real property
from engaging in the display of the flag on his property; providing that
executive boards of common-interest communities and landlords may not prohibit
a units owner or tenant, as applicable, from engaging in the display of the
flag within that portion of the common-interest community, premises or
manufactured home lot that the units owner or tenant has a right to occupy and
use exclusively; providing that a local government employer may not prohibit an
employee from engaging in the display of the flag; allowing the imposition of
reasonable restrictions with respect to the placement and manner of display of
the flag; providing for the payment to a prevailing party of reasonable
attorneys fees and costs incurred to pursue certain legal actions; and providing
other matters properly relating thereto.

[Approved:
June 11, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1.Chapter 278 of NRS is hereby
amended by adding thereto a new section to read as follows:

1. Except as
otherwise provided in subsection 2:

(a) A governing
body shall not adopt an ordinance, regulation or plan or take any other action
that prohibits an owner of real property from engaging in the display of the
flag of the United States on his property.

(b) Any
covenant, condition or restriction contained in a deed, contract or other legal
instrument which affects the transfer, sale or any other interest in real
property that prohibits the owner of the property from engaging in the display
of the flag of the United States on his property is void and unenforceable.

2. The
provisions of this section do not:

(a) Apply to
the display of the flag of the United States for commercial advertising
purposes.

(b) Preclude a
governing body from imposing reasonable restrictions as to the time, place and
manner of display of the flag of the United States if the governing body
determines that such restrictions are necessary to protect the health, safety
or welfare of the public. For the purposes of this paragraph, reasonable
restrictions as to the time, place and manner of display of the flag of the United States may include, without
limitation, reasonable restrictions as to height and setback.

display of the flag
of the United States may include, without limitation, reasonable restrictions
as to height and setback.

3. In any
action commenced to enforce the provisions of this section, the prevailing
party is entitled to recover reasonable attorneys fees and costs.

4. As used in
this section, display of the flag of the United States means a flag of the
United States that is:

(a) Made of cloth, fabric or paper;

(b) Displayed from a pole or staff or in a window; and

(c) Displayed
in a manner that is consistent with 4 U.S.C. chapter 1.

The term does not
include a depiction or emblem of the flag of the United States that is made of
balloons, flora, lights, paint, paving materials, roofing, siding or any other
similar building, decorative or landscaping component.

Sec. 2. NRS 278.010 is hereby amended to read
as follows:

278.010 As used in NRS 278.010 to 278.630, inclusive, and section 1 of this act, unless
the context otherwise requires, the words and terms defined in NRS 278.0105 to
278.0195, inclusive, have the meanings ascribed to them in those sections.

Sec. 3. Chapter 111 of NRS is hereby amended
by adding thereto a new section to read as follows:

1. Except as
otherwise provided in subsection 2, any covenant, condition or restriction
contained in a deed, contract or other legal instrument which affects the
transfer, sale or any other interest in real property that prohibits the owner
of the property from engaging in the display of the flag of the United States
on his property is void and unenforceable.

2. The
provisions of this section do not apply to the display of the flag of the
United States for commercial advertising purposes.

3. In any
action commenced to enforce the provisions of this section, the prevailing
party is entitled to recover reasonable attorneys fees and costs.

4. As used in
this section, display of the flag of the United States means a flag of the
United States that is:

(a) Made of cloth, fabric or paper;

(b) Displayed from a pole or staff or in a window; and

(c) Displayed
in a manner that is consistent with 4 U.S.C. chapter 1.

The term does not
include a depiction or emblem of the flag of the United States that is made of
balloons, flora, lights, paint, paving materials, roofing, siding or any other
similar building, decorative or landscaping component.

Sec. 4. Chapter 116 of NRS is hereby amended
by adding thereto a new section to read as follows:

1. Except as
otherwise provided in subsection 2, the executive board of an association shall
not and the governing documents of that association must not prohibit a units
owner from engaging in the display of the flag of the United States within such
physical portion of the common-interest community as that owner has a right to
occupy and use exclusively.

(a) Apply to the display of the flag of the United
States for commercial advertising purposes.

(b) Preclude an
association from adopting, and do not preclude the governing documents of an
association from setting forth, rules that reasonably restrict the placement
and manner of the display of the flag of the United States by a units owner.

3. In any
action commenced to enforce the provisions of this section, the prevailing
party is entitled to recover reasonable attorneys fees and costs.

4. As used in
this section, display of the flag of the United States means a flag of the
United States that is:

(a) Made of cloth, fabric or paper;

(b) Displayed from a pole or staff or in a window; and

(c) Displayed
in a manner that is consistent with 4 U.S.C. chapter 1.

The term does not
include a depiction or emblem of the flag of the United States that is made of
balloons, flora, lights, paint, paving materials, roofing, siding or any other
similar building, decorative or landscaping component.

Sec. 5. Chapter 118A of NRS is hereby amended
by adding thereto a new section to read as follows:

1. Except as
otherwise provided in subsection 2, a landlord or an agent or employee of a
landlord shall not prohibit a tenant from engaging in the display of the flag
of the United States within such physical portion of the premises as that
tenant has a right to occupy and use exclusively.

2. The provisions of this section do not:

(a) Apply to the display of the flag of the United
States for commercial advertising purposes.

(b) Preclude a
landlord or an agent or employee of a landlord from adopting rules that
reasonably restrict the placement and manner of the display of the flag of the
United States by a tenant.

3. In any
action commenced to enforce the provisions of this section, the prevailing
party is entitled to recover reasonable attorneys fees and costs.

4. As used in
this section, display of the flag of the United States means a flag of the
United States that is:

(a) Made of cloth, fabric or paper;

(b) Displayed from a pole or staff or in a window; and

(c) Displayed
in a manner that is consistent with 4 U.S.C. chapter 1.

The term does not
include a depiction or emblem of the flag of the United States that is made of
balloons, flora, lights, paint, paving materials, roofing, siding or any other
similar building, decorative or landscaping component.

Sec. 6. NRS 118A.180 is hereby amended to
read as follows:

118A.180 1. Except as provided in subsection 2, this
chapter applies to, regulates and determines rights, obligations and remedies
under a rental agreement, wherever made, for a dwelling unit or premises
located within this state.

2. This chapter does not apply to:

(a) A rental agreement subject to the provisions of
chapter 118B of NRS;

(b) Low-rent housing programs operated by public
housing authorities and established pursuant to the United States Housing Act
of 1937, 42 U.S.C. §§ 1437 et seq.;

(c) A person who owns and personally manages four or
fewer dwelling units, except with respect to the provisions of NRS 118A.200,
118A.300, 118A.340, 118A.380, 118A.450 and 118A.460[;] and section 5 of this act;

(d) Residence in an institution, public or private,
incident to detention or the provision of medical, geriatric, educational,
counseling, religious or similar service;

(e) Occupancy under a contract of sale of a dwelling
unit or the property of which it is a part, if the occupant is the purchaser or
his successor in interest;

(f) Occupancy by a member of a fraternal or social
organization in the portion of a structure operated for the benefit of the
organization;

(g) Occupancy in a hotel or motel for less than 30
consecutive days unless the occupant clearly manifests an intent to remain for
a longer continuous period;

(h) Occupancy by an employee of a landlord whose right
to occupancy is solely conditional upon employment in or about the premises;

(i) Occupancy by an owner of a condominium unit or by a
holder of a proprietary lease in a cooperative apartment; or

(j) Occupancy under a rental agreement covering
premises used by the occupant primarily for agricultural purposes.

Sec. 7. NRS 118A.200 is hereby amended to
read as follows:

118A.200 1. Any written agreement for the use and
occupancy of a dwelling unit or premises must be signed by the landlord or his
agent and the tenant or his agent.

2. Any written rental agreement must contain, but is
not limited to, provisions relating to the following subjects:

(a) Duration of the agreement.

(b) Amount of rent and the manner and time of its
payment.

(c) Occupancy by children or pets.

(d) Services included with the dwelling rental.

(e) Fees which are required and the purposes for which
they are required.

(f) Deposits which are required and the conditions for
their refund.

(g) Charges which may be required for late or partial
payment of rent or for return of any dishonored check.

(h) Inspection rights of the landlord.

(i) A listing of persons or numbers of persons who are
to occupy the dwelling.

(j) Respective responsibilities of the landlord and the
tenant as to the payment of utility charges.

(k) A signed record of the inventory and condition of
the premises under the exclusive custody and control of the tenant.

(l) A summary of the provisions of NRS 202.470.

(m) Information regarding the procedure pursuant to
which a tenant may report to the appropriate authorities:

(1) A nuisance.

(2) A violation of a building, safety or health
code or regulation.

(n) Information
regarding the right of the tenant to engage in the display of the flag of the
United States, as set forth in section 5 of this act.

3. The absence of a written agreement raises a
disputable presumption that:

(a) There are no restrictions on occupancy by children or
pets.

(b) Maintenance and waste removal services are provided
without charge to the tenant.

(c) No charges for partial or late payments of rent or
for dishonored checks are paid by the tenant.

(d) Other than normal wear, the premises will be
returned in the same condition as when the tenancy began.

4. It is unlawful for a landlord or any person
authorized to enter into a rental agreement on his behalf to use any written
agreement which does not conform to the provisions of this section, and any
provision in an agreement which contravenes the provisions of this section is
void.

Sec. 8. Chapter 118B of NRS is hereby amended
by adding thereto a new section to read as follows:

1. Except as
otherwise provided in subsection 2, a landlord or an agent or employee of a
landlord shall not prohibit a tenant from engaging in the display of the flag
of the United States within the boundary of the lot of the tenant.

2. The provisions of this section do not:

(a) Apply to the display of the flag of the United States
for commercial advertising purposes.

(b) Preclude a
landlord or an agent or employee of a landlord from adopting rules that
reasonably restrict the placement and manner of the display of the flag of the
United States by a tenant.

3. In any
action commenced to enforce the provisions of this section, the prevailing
party is entitled to recover reasonable attorneys fees and costs.

4. As used in
this section, display of the flag of the United States means a flag of the
United States that is:

(a) Made of cloth, fabric or paper;

(b) Displayed from a pole or staff or in a window; and

(c) Displayed
in a manner that is consistent with 4 U.S.C. chapter 1.

The term does not
include a depiction or emblem of the flag of the United States that is made of
balloons, flora, lights, paint, paving materials, roofing, siding or any other
similar building, decorative or landscaping component.

Sec. 9. NRS 118B.040 is hereby amended to
read as follows:

118B.040 1. A rental agreement or lease between a
landlord and tenant to rent or lease any manufactured home lot must be in
writing. The landlord shall give the tenant a copy of the agreement or lease at
the time the tenant signs it.

2. A rental agreement or lease must contain, but is
not limited to, provisions relating to:

(a) The duration of the agreement.

(b) The amount of rent, the manner and time of its
payment and the amount of any charges for late payment and dishonored checks.

(c) Restrictions on occupancy by children or pets.

(d) Services and utilities included with the rental of
a lot and the responsibility of maintaining or paying for them, including the
charge, if any, for cleaning the lots.

(e) Deposits which may be required and the conditions
for their refund.

(f) Maintenance which the tenant is required to perform
and any appurtenances he is required to provide.

(g) The name and address of the owner of the
manufactured home park and his authorized agent.

(h) Any restrictions on subletting.

(i) Any recreational facilities and other amenities
provided to the tenant and any deposits or fees required for their use.

(j) Any restriction of the park to older persons
pursuant to federal law.

(k) The dimensions of the manufactured home lot of the
tenant.

(l) A summary of the provisions of NRS 202.470.

(m) Information regarding the procedure pursuant to
which a tenant may report to the appropriate authorities:

(1) A nuisance.

(2) A violation of a building, safety or health
code or regulation.

(n) Information
regarding the right of the tenant to engage in the display of the flag of the
United States, as set forth in section 8 of this act.

(o) The
amount to be charged each month to the tenant to reimburse the landlord for the
cost of a capital improvement to the manufactured home park. Such an amount
must be stated separately and include the length of time the charge will be
collected and the total amount to be recovered by the landlord from all tenants
in the manufactured home park.

Sec. 10. NRS 118B.210 is hereby amended to
read as follows:

118B.210 1. The landlord shall not terminate a
tenancy, refuse to renew a tenancy, increase rent or decrease services he
normally supplies, or bring or threaten to bring an action for possession of a
manufactured home lot as retaliation upon the tenant because:

(a) He has complained in good faith about a violation
of a building, safety or health code or regulation pertaining to a manufactured
home park to the governmental agency responsible for enforcing the code or
regulation.

(b) He has complained to the landlord concerning the
maintenance, condition or operation of the park or a violation of any provision
of NRS 118B.040 to 118B.220, inclusive, and section 8 of this act or 118B.240.

(c) He has organized or become a member of a tenants
league or similar organization.

(d) He has requested the reduction in rent required by:

(1) NRS 118.165 as a result of a reduction in
property taxes.

(2) NRS 118B.153 when a service, utility or
amenity is decreased or eliminated by the landlord.

(e) A citation has been issued to the landlord as the
result of a complaint of the tenant.

(f) In a judicial proceeding or arbitration between the
landlord and the tenant, an issue has been determined adversely to the
landlord.

2. A landlord, manager or assistant manager of a
manufactured home park shall not willfully harass a tenant.

3. A tenant shall not willfully harass a landlord,
manager or assistant manager of a manufactured home park or an employee or
agent of the landlord.

4. As used in this section, harass means to threaten
or intimidate, through words or conduct, with the intent to affect the terms or
conditions of a tenancy or a persons exercise of his rights pursuant to this
chapter.

Sec. 11. Chapter 237 of NRS is hereby amended
by adding thereto a new section to read as follows:

1. Except as
otherwise provided in subsection 2, a local government employer shall not:

(a) Prohibit or
restrict an employee from engaging in the display of the flag of the United
States:

(1) On the
person of the employee;

(2) In
the workplace of the employee; or

(3) On a
vehicle owned by the local government employer that is operated by the employee
in the course of performing the employees duties; or

(b) Discharge
or otherwise discriminate against any employee because the employee has
exercised his right to engage in the display of the flag of the United States
as described in paragraph (a).

2. The
provisions of this section do not:

(a) Apply to
the display of the flag of the United States for commercial advertising
purposes.

(b) Preclude a
local government employer from imposing reasonable restrictions as to the time,
place and manner of display of the flag of the United States if the local
government employer determines that such restrictions are necessary to preserve
the order or discipline of the workplace.

3. An employee
who is prohibited or restricted from engaging in the display of the flag of the
United States in violation of paragraph (a) of subsection 1 or is discharged or
otherwise discriminated against in violation of paragraph (b) of subsection 1
may bring a civil action against a local government employer who violates the
provisions of subsection 1 and obtain:

(a) Any wages
and benefits lost as a result of the violation;

(b) An order of
reinstatement without loss of position, seniority or benefits; and

(c) Damages
equal to the amount of the lost wages and benefits.

4. The court
shall award reasonable costs, including court costs and attorneys fees to the
prevailing party in an action brought pursuant to this section.

5. The remedy
provided for in this section is the exclusive remedy for an action brought
pursuant to this section.

6. As used in
this section:

(a) Display of
the flag of the United States means a flag of the United States that is:

(1) Made
of cloth, fabric, paper, plastic or metal;

(2) Displayed:

(I)
From a pole or staff or in a window; or

(II) In the form of a brooch, button,
pin, sticker, transfer or transparency;

(3) If applicable, displayed in a manner that
is consistent with 4 U.S.C. chapter 1; and

(4) Of a
size to allow the flag, or depiction thereof, to be displayed in the workplace
without undue disruption or the creation of a safety hazard.

(b) Local
government employer has the meaning ascribed to it in NRS 288.060.

(a) An ordinance,
regulation or plan of a governing body described in section 1 of this act;

(b) A covenant, condition
or restriction described in section 3 of this act;

(c) A governing document of
an executive board of a common-interest community described in section 4 of
this act;

(d) A rental agreement or
policy of a landlord described in section 5 or 8 of this act; or

(e) An employee handbook or
policy of a local government employer described in section 11 of this act,

that is in effect on the
effective date of this act and which is contrary to the provisions of this act
is void and unenforceable.

2. On or before October 1,
2003, the persons or entities described in this subsection shall review and
amend as necessary to ensure compliance with the provisions of this act:

(a) In the case of a
governing body described in section 1 of this act, the ordinances, regulations
and plans of the governing body.

(b) In the case of an
executive board of a common-interest community described in section 4 of this
act, the governing documents of the common-interest community.

(c) In the case of a
landlord described in section 5 or 8 of this act, the policies of the landlord.

(d) In the case of a local
government employer described in section 11 of this act, the employee
handbooks, if any, and policies of the employer.

3. A landlord described in
section 5 or 8 of this act shall review his rental agreements that are in
effect on the effective date of this act to ensure compliance with the
provisions of this act and, on or before the date for renewal of such an
agreement:

(a) Remove any provision of
such an agreement that is void and unenforceable pursuant to subsection 1; and

(b) Add the information
required by paragraph (n) of subsection 2 of NRS 118A.200, as amended by
section 7 of this act, or paragraph (n) of subsection 2 of NRS 118B.040, as
amended by section 9 of this act, as applicable.

4. Between the effective
date of this act and the date on which a landlord described in section 5 or 8
of this act brings his rental agreements into compliance with this act pursuant
to subsection 3, the landlord shall:

(a) Provide notice of the
right of a tenant to engage in the display of the flag of the United States, as
set forth in section 5 or 8 of this act, as applicable, to each tenant who is
subject to such an agreement; or

(b) Post a notice of the right of a tenant to engage in the
display of the flag of the United States, as set forth in section 5 or 8 of
this act, as applicable, in a conspicuous and readily accessible place on the
property or in the park.

Sec. 13. This act becomes effective upon passage and
approval.

________

κ2003
Statutes of Nevada, Page 2973κ

CHAPTER 473, SB 231

Senate Bill No. 231Senators Townsend and Titus

Joint Sponsor: Assemblyman Arberry

CHAPTER 473

AN ACT relating to
service animals; revising provisions concerning service animals and service
animals in training; prohibiting certain acts relating to service animals,
service animals in training or persons using service animals; revising certain
penalties relating to crimes against service animals; providing civil liability
and requiring the payment of restitution for certain violations; providing a
penalty; and providing other matters properly relating thereto.

[Approved: June 11, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1.Chapter 426 of NRS is hereby
amended by adding thereto the provisions set forth as sections 2 to 5,
inclusive, of this act.

Sec. 2. Disability
means, with respect to a person:

1. A physical
or mental impairment that substantially limits one or more of the major life
activities of the person;

2. A record of
such an impairment; or

3. Being
regarded as having such an impairment.

Sec. 3. Service
animal in training means an animal that is being trained to assist or
accommodate a person with a disability.

Sec. 4. 1.
It is unlawful for a person to allow any animal that he owns, harbors or
controls to cause injury to or the death of any service animal or service
animal in training, or to endanger or cause injury to a person who has a
disability and is accompanied by a service animal or a person who trains
service animals and is accompanied by a service animal in training.

2. Any person,
including, without limitation, any firm, association or corporation, who
violates the provisions of subsection 1:

(a) Is guilty
of a misdemeanor and shall be punished by a fine of not more than $500; and

(b) In addition
to any criminal penalty that may be imposed, is civilly liable to the person
against whom the violation was committed as provided in section 5 of this act.

3. In addition
to any other penalty, the court shall order a person convicted of a violation
of subsection 1 to pay restitution to the person who has the disability or the
person who has custody or ownership of the service animal or service animal in
training for any veterinary bills, and for the replacement cost of the service
animal or service animal in training if it was killed or disabled or has become
mentally or physically unable to perform its duties. The restitution must cover
all costs for aides, assistance, transportation and other hardships incurred
during the absence, and until the replacement, of the service animal or service
animal in training.

Sec. 5. 1.
In addition to any criminal penalty that may be imposed, any person, including,
without limitation, any firm, association or corporation, who violates the provisions of subsection 1 of
section 4 of this act is civilly liable to the person against whom the
violation was committed for:

corporation, who
violates the provisions of subsection 1 of section 4 of this act is civilly
liable to the person against whom the violation was committed for:

(a) Actual
damages;

(b) Such
punitive damages as may be determined by a jury, or by a court sitting without
a jury, which must not be more than three times the amount of actual damages,
except that in no case may the punitive damages be less than $750; and

(c) Reasonable
attorneys fees as determined by the court.

2. The
remedies provided in this section are nonexclusive and are in addition to any
other remedy provided by law, including, without limitation, any action for
injunctive or other equitable relief available to the aggrieved person or
brought in the name of the people of this state or the United States.

Sec. 6. NRS 426.031 is hereby amended to read as
follows:

426.031 As used in this chapter, unless the context
otherwise requires, the words and terms defined in NRS 426.041 to 426.097,
inclusive, and sections 2 and 3 of
this act have the meanings ascribed to them in those sections.

Sec. 7. NRS 426.097 is hereby amended to read as
follows:

426.097 Service animal means an animal [which]that has been [or
is being] trained to [provide a specialized
service to a handicapped person by a school that is approved by the Division to
train such an animal.]assist or accommodate a person with a disability.

(a) Use a [guide dog, hearing dog,
helping dog or other] service animal or a blaze orange
leash; or

(b) Carry or use on any street or highway or in any
other public place a cane or walking stick which is white or metallic in color,
or white tipped with red.

2. A blind person may use a guide dog or other service
animal, a blaze orange leash and a cane or walking stick which is white or
metallic in color, or white tipped with red.

3. A deaf person may use a hearing dog or other
service animal and a blaze orange leash.

4. A physically handicapped person may use a helping
dog or other service animal and a blaze orange leash.

5. Any pedestrian who approaches or encounters a blind person using a guide
dog or other service animal or carrying a cane or walking stick white or
metallic in color, or white tipped with red, shall immediately come to a full
stop and take such precautions before proceeding as may be necessary to avoid
accident or injury to the blind person.

6. Any person other than a blind person who:

(a) Uses a guide dog or other service animal or carries
a cane or walking stick such as is described in this section, contrary to the
provisions of this section;

(b) Fails to heed the approach of a person using a
guide dog or other service animal or carrying such a cane as is described by
this section;

(c) Fails to come to a stop upon approaching or coming
in contact with a person so using a guide dog or other service animal or so
carrying such a cane or walking stick; or

(d) Fails to take precaution against accident or injury
to such a person after coming to a stop,

as provided for in this section, is guilty of a misdemeanor.

7. Any person other than a blind, deaf or physically
handicapped person who uses a blaze orange leash is guilty of a misdemeanor.

8. This section does not apply to any person who is
instructing a blind, deaf or physically handicapped person or training a [guide
dog, hearing dog, helping dog or other] service animal.

Sec. 9. NRS 426.790 is hereby amended to read
as follows:

426.790 1. A person shall not [willfully and
maliciously:

(a) Interfere
with;

(b) Harass
or intimidate;

(c) Beat;
or

(d) Kill,

a guide dog,
hearing dog, helping dog or other]:

(a) Without
legal justification, interfere with, or allow a dog he owns, harbors or
controls to interfere with, the use of a service animal by obstructing,
intimidating or otherwise jeopardizing the safety of the service animal or the
person using the service animal.

(b) Willfully
and maliciously beat a service animal.

(c) Willfully
and maliciously kill a service animal.

2. [Any]A person who violates:

(a) Paragraph (a) of subsection 1 is guilty of a gross misdemeanor.

(b) Paragraph (b) of subsection 1 is guilty of a [gross
misdemeanor.]
category E felony and shall be punished as provided in NRS 193.130.

(c) Paragraph (c) of subsection 1 is guilty of a
category D felony and shall be punished as provided in NRS 193.130.

[(d) Paragraph (d) of subsection 1 is guilty of a category C
felony and shall be punished as provided in NRS 193.130.]

Sec. 10. NRS 118.105 is hereby amended to
read as follows:

118.105 1. A landlord may not refuse to rent a
dwelling subject to the provisions of chapter 118A of NRS solely because a [guide
dog, hearing dog, helping dog or other] service animal
will be residing with the prospective tenant in the dwelling.

2. A landlord may require proof that an animal is a [guide
dog, hearing dog, helping dog or other] service animal.
This requirement may be satisfied, [by way of example and not
of]without limitation,
by exhibition of the identification card normally presented to a person with a
disability upon his graduation from a school for guide dogs, school for hearing
dogs, school for helping dogs or school for other service animals.

(b) Service
animal means an animal which has been or is being trained to provide a
specialized service to a person with a disability.] School for guide dogs has the meaning
ascribed to it in NRS 426.085.

(b) School
for hearing dogs has the meaning ascribed to it in NRS 426.091.

(c) School
for helping dogs has the meaning ascribed to it in NRS 426.095.

(d) Service
animal has the meaning ascribed to it in NRS 426.097.

Sec. 11. NRS 574.615 is hereby amended to
read as follows:

574.615 1. Pet means an animal that is kept by a
person primarily for [companionship or] personal enjoyment.

2. The term does not include an animal that is kept by
a person primarily for:

(a) Hunting;

(b) Use in connection with farming or agriculture;

(c) Breeding;

(d) Drawing heavy loads; or

(e) Use as a [guide dog, hearing dog,
helping dog or other] service animal [,]or a service animal in training, as
those terms are defined in [chapter 426 of NRS.]NRS 426.097 and section 3 of this act,
respectively.

Sec. 12. NRS 613.330 is hereby amended to
read as follows:

613.330 1. Except as otherwise provided in NRS
613.350, it is an unlawful employment practice for an employer:

(a) To fail or refuse to hire or to discharge any
person, or otherwise to discriminate against any person with respect to his
compensation, terms, conditions or privileges of employment, because of his
race, color, religion, sex, sexual orientation, age, disability or national
origin; or

(b) To limit, segregate or classify an employee in a
way which would deprive or tend to deprive him of employment opportunities or
otherwise adversely affect his status as an employee, because of his race,
color, religion, sex, sexual orientation, age, disability or national origin.

2. It is an unlawful employment practice for an
employment agency to:

(a) Fail or refuse to refer for employment, or
otherwise to discriminate against, any person because of the race, color,
religion, sex, sexual orientation, age, disability or national origin of that
person; or

(b) Classify or refer for employment any person on the
basis of the race, color, religion, sex, sexual orientation, age, disability or
national origin of that person.

3. It is an unlawful employment practice for a labor
organization:

(a) To exclude or to expel from its membership, or
otherwise to discriminate against, any person because of his race, color,
religion, sex, sexual orientation, age, disability or national origin;

(b) To limit, segregate or classify its membership, or
to classify or fail or refuse to refer for employment any person, in any way
which would deprive or tend to deprive him of employment opportunities, or
would limit his employment opportunities or otherwise adversely affect his
status as an employee or as an applicant for employment, because of his race,
color, religion, sex, sexual orientation, age, disability or national origin;
or

(c) To cause or attempt to cause an employer to
discriminate against any person in violation of this section.

4. It is an unlawful employment practice for any
employer, labor organization or joint labor-management committee controlling
apprenticeship or other training or retraining, including, without limitation,
on-the-job training programs, to discriminate against any person because of his
race, color, religion, sex, sexual orientation, age, disability or national origin in admission to, or employment in, any program
established to provide apprenticeship or other training.

origin in admission to, or employment in, any program
established to provide apprenticeship or other training.

5. It is an unlawful employment practice for any
employer, employment agency, labor organization or joint labor-management
committee to discriminate against a person with physical, aural or visual
disabilities by interfering, directly or indirectly, with the use of an aid or
appliance, including, without limitation, a [guide dog, hearing dog,
helping dog or other] service animal, by such a person.

6. It is an unlawful employment practice for an
employer, directly or indirectly, to refuse to permit an employee with a visual
or aural disability to keep his [guide dog, hearing dog or other] service
animal with him at all times in his place of employment.

(a) Refuse admittance or service to a person with a
visual, aural or physical disability because he is accompanied by a [guide
dog, hearing dog, helping dog or other] service animal.

(b) Refuse admittance or service to a person training [such
an]a service
animal.

(c) Refuse to permit an employee of the place of public
accommodation who is training [such an]a service animal to bring the service animal into:

(1) The place of public accommodation; or

(2) Any area within the place of public
accommodation to which employees of the place of public accommodation have access,
regardless of whether the area is open to the public.

(d) Refuse admittance or service to a person because he
is accompanied by a police dog.

(e) Charge an additional fee for [such an animal.] a service animal or a police dog.

2. A place of public accommodation may require proof that an
animal is a [guide dog, hearing dog, helping dog or other]
service animal, or that a person is training [such an]a service animal.
This requirement may be satisfied, [by way of example and not
of]without limitation,
by exhibition of the identification card normally presented to a trainer of [such
an]a service
animal or to a person with a visual, aural or physical disability
upon his graduation from a school for guide dogs, school for hearing dogs,
school for helping dogs or other school that is approved by the Rehabilitation
Division of the Department of Employment, Training and Rehabilitation to train
a service animal to provide a specialized service to a handicapped person.

3. A [guide dog, hearing dog, helping dog or other]
service animal may not be presumed dangerous by reason of the fact it is not
muzzled.

4. This section does not relieve:

(a) A person with a disability who is accompanied by a service animal, or a
person who trains [such an]a service animal from liability for damage
caused by [his guide dog, hearing dog, helping dog or other]the service animal.

(b) A person who is accompanied by a police dog from
liability for damage caused by the police dog.

5. Persons with disabilities who are accompanied by [guide
dogs, hearing dogs, helping dogs or other] service animals
are subject to the same conditions and limitations that apply to persons who
are not so disabled and accompanied.

6. Persons who are accompanied by police dogs are
subject to the same conditions and limitations that apply to [person]persons who are not
so accompanied.

(b)]
Police dog means a dog which is owned by a state or local governmental agency
and which is used by a peace officer in performing his duties as a peace
officer.

(b) Service
animal has the meaning ascribed to it in NRS 426.097.

Sec. 14. NRS 704.145 is hereby amended to
read as follows:

704.145 1. It is unlawful for a common carrier or
other means of public conveyance or transportation operating in this state to:

(a) Refuse service to a visually, aurally or physically
handicapped person because he is accompanied by a [guide dog, hearing dog,
helping dog or other] service animal;

(b) Refuse service to a person who is training a [guide
dog, hearing dog, helping dog or other] service animal
because he is accompanied by [such an]the service animal; or

(c) Charge an additional fee for [such an]a service animal.

2. This section does not relieve a visually, aurally
or physically handicapped person who
is accompanied by a service animal, or a person who trains a [guide
dog, hearing dog, helping dog or other] service animal
from liability for damage which may be caused by [his]the service animal.

3. Visually, aurally or physically handicapped persons
accompanied by [guide dogs, hearing dogs, helping dogs or other]
service animals on common carriers
or other means of public conveyance or transportation operating in this state are
subject to the same conditions and limitations that apply to persons who are
not so handicapped and accompanied.

706.366 1. It is unlawful for a common motor carrier
of passengers or other means of public conveyance or transportation operating
in this state to:

(a) Refuse service to a visually, aurally or physically
handicapped person because he is accompanied by a [guide dog, hearing dog,
helping dog or other] service animal;

(b) Refuse service to a person who is training a [guide
dog, hearing dog, helping dog or other] service animal
because he is accompanied by [such an]the service animal; or

(c) Charge an additional fee for [such an]a service animal.

2. This section does not relieve a visually, aurally
or physically handicapped person who
is accompanied by a service animal, or a person who trains a [guide
dog, hearing dog, helping dog or other] service animal
from liability for damage which may be caused by [his]the service animal.

3. Visually, aurally or physically handicapped persons
accompanied by [guide dogs, hearing dogs, helping dogs or other]
service animals on common motor
carriers of passengers or other means of public conveyance or transportation
operating in this state are subject to the same conditions and
limitations that apply to persons who are not so handicapped and accompanied.

AN ACT relating to
water; authorizing the State Engineer to postpone action on certain
applications for water rights; providing that certain applications for water
rights remain active until acted upon by the State Engineer; requiring the
State Engineer to provide certain notices to persons who submitted reports of
conveyance if he confirms those reports; creating the Lincoln County Water
District; setting forth the powers of the District and the form and method of
governance of the District; requiring the State Engineer to quantify in
acre-feet certain water rights, to give certain persons notice concerning those
water rights and to file a notice concerning those water rights with the office
of the county recorder of the county in which the water is appropriated; and
providing other matters properly relating thereto.

[Approved: June 11, 2003]

Whereas,
Adequate and efficient water service is vital to the economic development and
well-being of the residents of Lincoln County; and

Whereas, Inhabited areas of Lincoln County are remote from
any established water system, thus dictating that indispensable activities such
as water service be administered by a governmental entity created for the
residents of Lincoln County; and

Whereas,
Lincoln County could best be served water through a single governmental entity;
now, therefore,

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. NRS 533.360 is hereby amended to read as
follows:

533.360 1. Except as otherwise provided in subsection
4, NRS 533.345 and subsection [3]4 of NRS 533.370, when an application is filed
in compliance with this chapter ,
the State Engineer shall, within 30 days, publish or cause to be published once
a week for 4 consecutive weeks in a newspaper of general circulation and
printed and published in the county where the water is sought to be
appropriated, a notice of the application [,]
which sets forth:

(d) The name of the source from which the appropriation
is to be made.

(e) The location of the place of diversion, described
by legal subdivision or metes and bounds and by a physical description of that
place of diversion.

(f) The purpose for which the water is to be
appropriated.

The publisher shall add thereto the date of the first
publication and the date of the last publication.

2. Except as otherwise provided in subsection 4, proof
of publication must be filed within 30 days after the final day of publication.
The State Engineer shall pay for the publication from the application fee. If
the application is cancelled for any reason before publication, the State
Engineer shall return to the applicant that portion of the application fee
collected for publication.

3. If the application is for a proposed well:

(a) For municipal, quasi-municipal or industrial use;
and

(b) Whose reasonably expected rate of diversion is
one-half cubic foot per second or more,

the applicant shall mail a copy of the notice of application
to each owner of real property containing a domestic well that is within 2,500
feet of the proposed well, to his address as shown in the latest records of the
county assessor. If there are not more than six such wells, notices must be
sent to each owner by certified mail, return receipt requested. If there are
more than six such wells, at least six notices must be sent to owners by
certified mail, return receipt requested. The return receipts from these
notices must be filed with the State Engineer before he may consider the
application.

4. The provisions of this section do not apply to an
environmental permit.

Sec. 2. NRS 533.370 is hereby amended to read as
follows:

533.370 1. Except as otherwise provided in this
section and NRS 533.345, 533.371, 533.372 and 533.503, the State Engineer shall
approve an application submitted in proper form which contemplates the
application of water to beneficial use if:

(a) The application is accompanied by the prescribed
fees;

(b) The proposed use or change, if within an irrigation
district, does not adversely affect the cost of water for other holders of
water rights in the district or lessen the efficiency of the district in its
delivery or use of water; and

(c) The applicant provides proof satisfactory to the
State Engineer of:

(1) His intention in good faith to construct any
work necessary to apply the water to the intended beneficial use with
reasonable diligence; and

(2) His financial ability and reasonable
expectation actually to construct the work and apply the water to the intended
beneficial use with reasonable diligence.

2. Except as otherwise provided in this subsection and subsection
[6,]7, the State Engineer shall approve or reject
each application within 1 year after the final date for filing a protest. [However:

(a) Action
may be postponed by the]The State Engineer may:

(a) Postpone
action upon written authorization to do so by the applicant or,
if an application is protested, by the protestant and the applicant .[; and]

(b) Postpone
action if the purpose for which the application was made is municipal use.

(c) In
areas where studies of water supplies have been determined to be necessary by
the State Engineer pursuant to NRS 533.368 or where court actions are pending, [the
State Engineer may] withhold action until it is determined
there is unappropriated water or the court action becomes final.

3. If the
State Engineer does not act upon an application within 1 year after the final
date for filing a protest, the application remains active until acted upon by
the State Engineer.

4. Except
as otherwise provided in subsection [6,] 7, where there is no
unappropriated water in the proposed source of supply, or where its proposed
use or change conflicts with existing rights, or with protectible interests in
existing domestic wells as set forth in NRS 533.024, or threatens to prove
detrimental to the public interest, the State Engineer shall reject the
application and refuse to issue the requested permit. If a previous application
for a similar use of water within the same basin has been rejected on those
grounds, the new application may be denied without publication.

[4.] 5. In determining whether an application for
an interbasin transfer of ground water must be rejected pursuant to this
section, the State Engineer shall consider:

(a) Whether the applicant has justified the need to
import the water from another basin;

(b) If the State Engineer determines that a plan for
conservation of water is advisable for the basin into which the water is to be
imported, whether the applicant has demonstrated that such a plan has been
adopted and is being effectively carried out;

(c) Whether the proposed action is environmentally
sound as it relates to the basin from which the water is exported;

(d) Whether the proposed action is an appropriate
long-term use which will not unduly limit the future growth and development in
the basin from which the water is exported; and

(e) Any other factor the State Engineer determines to
be relevant.

[5.] 6. If a hearing is held regarding an
application, the decision of the State Engineer must be in writing and include
findings of fact, conclusions of law and a statement of the underlying facts
supporting the findings of fact. The written decision may take the form of a
transcription of an oral ruling. The rejection or approval of an application
must be endorsed on a copy of the original application, and a record must be made of the
endorsement in the records of the State Engineer. The copy of the application
so endorsed must be returned to the applicant. Except as otherwise provided in
subsection [7,] 8, if the application is approved, the
applicant may, on receipt thereof, proceed with the construction of the
necessary works and take all steps required to apply the water to beneficial
use and to perfect the proposed appropriation. If the application is rejected,
the applicant may take no steps toward the prosecution of the proposed work or
the diversion and use of the public water while the rejection continues in
force.

[6.] 7. The provisions of subsections 1 to [4,]5, inclusive, do not
apply to an application for an environmental permit.

[7.] 8. The provisions of subsection [5]6 do not authorize
the recipient of an approved application to use any state land administered by
the Division of State Lands of the State Department of Conservation and Natural
Resources without the appropriate authorization for that
use from the State Land Registrar.

Resources without the appropriate authorization for that use
from the State Land Registrar.

[8.] 9. As used in this section, interbasin
transfer of ground water means a transfer of ground water for which the
proposed point of diversion is in a different basin than the proposed place of
beneficial use.

Sec. 3. NRS 533.386 is hereby amended to read as
follows:

533.386 1. The State Engineer shall confirm that the
report of conveyance required by paragraph (a) of subsection 1 of NRS 533.384
includes all material required by that subsection and that:

(a) The report is accompanied by the prescribed fee;

(b) No conflict exists in the chain of title that can
be determined by the State Engineer from the conveyance documents or from other
information on file in the office of the State Engineer; and

(c) The State Engineer is able to determine the rate of
diversion and the amount of water conveyed in acre-feet or million gallons from
the conveyance documents or from other information on file in the office of the
State Engineer.

2. If the
State Engineer confirms a report of conveyance pursuant to subsection 1, he
shall in a timely manner provide a notice of the confirmation to the person who
submitted the report of conveyance. The notice must include, without limitation,
a statement indicating that neither the confirmation of the report of
conveyance nor the report of conveyance, if the report sets forth the amount of
water conveyed, guarantees that:

(a) The
water right is in good standing with the office of the State Engineer; or

(b) The
amount of water referenced in the notice or in the report of conveyance is the
actual amount of water that a person is entitled to use upon conveyance of the
application or permit to appropriate any of the public waters, the certificate
of appropriation, the adjudicated or unadjudicated water right, or the
application or permit to change the place of diversion, manner of use or place
of use of water.

3. If
the State Engineer determines that the report of conveyance is deficient, he shall
reject the report of conveyance and return it to the person who submitted it
with:

(a) An explanation of the deficiency; and

(b) A notice stating that the State Engineer will not
confirm a report of conveyance that has been rejected unless the report is
resubmitted with the material required to cure the deficiency. The notice must
also include a statement of the provisions of subsection [3.] 4.

[3.] 4. The State Engineer shall not consider or
treat the person to whom:

(a) An application or permit to appropriate any of the
public waters;

(b) A certificate of appropriation;

(c) An adjudicated or unadjudicated water right; or

(d) An application or permit to change the place of
diversion, manner of use or place of use of water,

is conveyed as the owner or holder of the application, right,
certificate or permit for the purposes of this chapter, including, without
limitation, all advisements and other notices required of the State Engineer
and the granting of permits to change the place of diversion, manner of use or
place of use of water, until a report of the conveyance is confirmed pursuant
to subsection 1.

534.270 1. Upon receipt of an application for a
permit to operate a project, the State Engineer shall endorse on the
application the date it was received and keep a record of the application. He shall
conduct an initial review of the application within 45 days after receipt of
the application. If the State Engineer determines in the initial review that
the application is incomplete, he shall notify the applicant. The application
is incomplete until the applicant files all the information requested in the
application. The State Engineer shall determine whether the application is
correct within 180 days after receipt of a complete application. The State
Engineer may request additional information from the applicant. The State
Engineer may conduct such independent investigations as are necessary to
determine whether the application should be approved or rejected.

2. If the application is determined to be complete and
correct, the State Engineer, within 30 days after such a determination or a
longer period if requested by the applicant, shall cause notice of the
application to be given once each week for 2 consecutive weeks in a newspaper
of general circulation in the county or counties in which persons reside who
could reasonably be expected to be affected by the project. The notice must
state:

(a) The legal description of the location of the
proposed project;

(b) A brief description of the proposed project
including its capacity;

(c) That any person who may be adversely affected by
the project may file a written protest with the State Engineer within 30 days
after the last publication of the notice;

(d) The date of the last publication;

(e) That the grounds for protesting the project are
limited to whether the project would be in compliance with subsection 2 of NRS
534.250;

(f) The name of the applicant; and

(g) That a protest must:

(1) State the name and mailing address of the
protester;

(2) Clearly set forth the reason why the permit
should not be issued; and

(3) Be signed by the protester or the
protesters agent or attorney.

3. A protest to a proposed project:

(a) May be made by any person who may be adversely
affected by the project;

(b) Must be in writing;

(c) Must be filed with the State Engineer within 30
days after the last publication of the notice;

(d) Must be upon a ground listed in subsection 2 of NRS
534.250;

(e) Must state the name and mailing address of the
protester;

(f) Must clearly set forth the reason why the permit
should not be issued; and

(g) Must be signed by the protester or the protesters
agent or attorney.

4. Upon receipt of a protest, the State Engineer shall
advise the applicant by certified mail that a protest has been filed.

5. Upon receipt of a protest, or upon his own motion,
the State Engineer may hold a hearing. Not less than 30 days before the
hearing, the State Engineer shall send by certified mail notice of the hearing
to the applicant and any person who filed a protest.

6. The State Engineer shall either approve or deny
each application within 1 year after the final date for filing a protest,
unless he has received a written request from the
applicant to postpone his decision or, in the case of a protested application,
from both the protester and the applicant.

written request from the applicant to postpone his decision
or, in the case of a protested application, from both the protester and the
applicant. The State Engineer may delay action on the application pursuant to
paragraph [(b)](c) of subsection 2 of NRS 533.370.

7. Any person aggrieved by any decision of the State
Engineer made pursuant to subsection 6, may appeal that decision to the
district court pursuant to NRS 533.450.

Sec. 4. NRS 538.171 is hereby amended to read as
follows:

538.171 1. The Commission shall receive, protect and
safeguard and hold in trust for the State of Nevada all water and water rights,
and all other rights, interests or benefits in and to the waters described in
NRS 538.041 to 538.251, inclusive, and to the power generated thereon, held by
or which may accrue to the State of Nevada under and by virtue of any Act of the
Congress of the United States or any agreements, compacts or treaties to which
the State of Nevada may become a party, or otherwise.

2. Except as otherwise provided in this subsection,
applications for the original appropriation of such waters, or to change the
place of diversion, manner of use or place of use of water covered by the
original appropriation, must be made to the Commission in accordance with the
regulations of the Commission. In considering such an application, the
Commission shall use the criteria set forth in subsection [3]4 of NRS 533.370. The
Commissions action on the application constitutes the recommendation of the
State of Nevada to the United States for the purposes of any federal action on
the matter required by law. The provisions of this subsection do not apply to
supplemental water.

3. The Commission shall furnish to the State Engineer
a copy of all agreements entered into by the Commission concerning the original
appropriation and use of such waters. It shall also furnish to the State
Engineer any other information it possesses relating to the use of water from
the Colorado River which the State Engineer deems necessary to allow him to act
on applications for permits for the subsequent appropriation of these waters
after they fall within the State Engineers jurisdiction.

4. Notwithstanding any provision of chapter 533 of NRS, any
original appropriation and use of the waters described in subsection 1 by the
Commission or by any entity to whom or with whom the Commission has contracted
the water is not subject to regulation by the State Engineer.

Sec. 5. NRS 349.983 is hereby amended to read as
follows:

349.983 1. Grants may be made pursuant to paragraph
(a) of subsection 1 of NRS 349.981 only for the Lincoln Valley Water District and those
community and nontransient water systems that:

(a) Were in existence on January 1, 1995; and

(b) Are currently publicly owned.

2. In making its determination of which purveyors of
water are to receive grants pursuant to paragraph (a) of subsection 1 of NRS
349.981, the Board shall give preference to those purveyors of water whose
public water systems regularly serve fewer than 6,000 persons.

3. Each recipient of a
grant pursuant to paragraph (a) of subsection 1 of NRS 349.981 shall provide an
amount of money for the same purpose. The Board shall develop a scale to be
used to determine that amount, but the recipient must not be required to
provide an amount less than 15 percent or more than 75 percent of the amount of
the grant. The scale must be based upon the average household income of the
customers of the recipient, and provide adjustments for
the demonstrated economic hardship of those customers, the existence of an
imminent risk to public health and any other factor that the Board determines
to be relevant.

provide adjustments for the
demonstrated economic hardship of those customers, the existence of an imminent
risk to public health and any other factor that the Board determines to be
relevant.

Sec. 6. As used in sections 6 to 16, inclusive, of
this act, unless the context otherwise requires, the words and terms defined in
sections 7, 8 and 9 of this act have the meanings ascribed to them in those
sections.

Sec. 7. Board means the Governing Board of the
District.

Sec. 8. District means the Lincoln County Water
District created by section 10 of this act.

Sec. 9. Service area means the service area of the
District described in section 10 of this act.

Sec. 10. There is hereby created a political
subdivision of this state to be known as the Lincoln County Water District.
The jurisdiction and service area of the District are all that real property
within the boundaries of Lincoln County, Nevada, as described in NRS 243.210,
243.215 and 243.220.

Sec. 11. The
District has the following powers:

1. To have perpetual
succession.

2. To sue and be sued in
the name of the District in all courts or tribunals of competent jurisdiction.

3. To adopt a seal and
alter it at the pleasure of the District.

4. To enter into
contracts, and employ and fix the compensation of staff and professional
advisers.

5. To incur indebtedness
pursuant to chapter 271 of NRS, issue bonds pursuant to chapter 350 of NRS and
provide for medium-term obligations pursuant to chapter 350 of NRS to pay, in
whole or in part, the costs of acquiring, constructing and operating any lands,
easements, water rights, water, waterworks or projects, conduits, pipelines,
wells, reservoirs, structures, machinery and other property or equipment useful
or necessary to store, convey, supply or otherwise deal with water, and
otherwise to carry out the powers set forth in this section. For the purposes
of NRS 350.572, sections 6 to 16, inclusive, of this act do not expressly or
impliedly require an election before the issuance of a security or indebtedness
pursuant to NRS 350.500 to 350.720, inclusive, if the obligation is payable
solely from pledged revenues, but an election must be held before incurring a
general obligation.

6. To acquire, by
purchase, grant, gift, devise, lease, construction, contract or otherwise,
lands, rights-of-way, easements, privileges, water and water rights, and
property of every kind, whether real or personal, to construct, maintain and
operate, within or without the District, any and all works and improvements
necessary or proper to carry out any of the objects or purposes of sections 6
to 16, inclusive, of this act, and to complete, extend, add to, repair or
otherwise improve any works, improvements or property acquired by it as
authorized by sections 6 to 16, inclusive, of this act.

7. To sell, lease,
encumber, hypothecate or otherwise dispose of property, whether real or
personal, including, without limitation, water and water rights, as is
necessary or convenient to the full exercise of the powers of the District.

8. To adopt ordinances,
rules, regulations and bylaws necessary for the exercise of the powers and
conduct of the affairs of the Board and District.

9. Except as otherwise
provided in this subsection, to exercise the power of eminent domain in the
manner prescribed by law, within or without the service area, to take any
property, including, without limitation, the property specified in subsections
6 and 15, necessary or convenient for the exercise of the powers of the
District or for the provision of adequate water service to the service area.
The District shall not exercise the power of eminent domain to acquire the
water rights or waterworks facilities of any nonprofit purveyor delivering water
for domestic use whose service area is adjacent to the District without first
obtaining the consent of the purveyor.

10. To enter upon any
land, to make surveys and locate any necessary improvements, including, without
limitation, lines for channels, conduits, canals, pipelines, roadways and
other rights-of-way, to acquire property necessary or convenient for the
construction, use, supply, maintenance, repair and improvement of such
improvements, including, without limitation, works constructed and being
constructed by private owners, lands for reservoirs for the storage of
necessary water, and all necessary appurtenances, and, where necessary and for
the purposes and uses set forth in this section, to acquire and hold the stock
of corporations, domestic or foreign, owning water or water rights, canals,
waterworks, franchises, concessions or other rights.

11. To enter into and do
any acts necessary or proper for the performance of any agreement with the
United States, or any state, county or district of any kind, public or private
corporation, association, firm or natural person, or any number of them, for
the joint acquisition, construction, leasing, ownership, disposition, use,
management, maintenance, repair or operation of any rights, works or other
property of a kind which may be lawfully acquired or owned by the District.

12. To acquire the right
to store water in any reservoirs, or to carry water through any canal, ditch or
conduit not owned or controlled by the District, and to grant to any owner or
lessee the right to the use of any water or right to store such water in any
reservoir of the District, or to carry such water through any tunnel, canal,
ditch or conduit of the District.

13. To enter into and do
any acts necessary or proper for the performance of any agreement with any
district of any kind, public or private corporation, association, firm or
natural person, or any number of them, for the transfer or delivery to any
district, corporation, association, firm or natural person of any water right
or water pumped, stored, appropriated or otherwise acquired or secured for the
use of the District, or for the purpose of exchanging the water or water right
for any other water, water right or water supply to be delivered to the
District by the other party to the agreement.

14. To cooperate and act
in conjunction with the State of Nevada or any of its engineers, officers,
boards, commissions, departments or agencies, with the Government of the United
States or any of its engineers, officers, boards, commissions, departments or
agencies, or with any public or private corporation, to construct any work for
the development, importation or distribution of water of the District, for the
protection of life or property therein, or for the conservation of its water
for beneficial use within the District, or to carry out any other works, acts
or purposes provided for in sections 6 to 16, inclusive, of this act, and to
adopt and carry out any definite plan or system of work for any of the purposes
described in sections 6 to 16, inclusive, of this act.

15. To store water in
surface or underground reservoirs within or without the District for the common
benefit of the District, to conserve and reclaim water for present and future
use within the District, to appropriate and acquire water and water rights and
import water into the District for any useful purpose to the District, and to
commence, maintain, intervene in and compromise in the name of the District, or
otherwise, and assume the costs and expenses of any action or proceeding
involving or affecting:

(a) The ownership or use of
water or water rights within or without the District used or useful for any
purpose of the District or of common benefit to any land situated therein;

(b) The wasteful use of
water within the District;

(c) The interference with
or diminution of water or water rights within the District;

(d) The contamination or
pollution of the surface or subsurface water used in the District or any other
act that otherwise renders such water unfit for beneficial use; and

(e) The interference with
this water that may endanger or damage the residents, lands or use of water in
the District.

16. To sell and distribute
water under the control of the District, without preference, to any natural
person, firm, corporation, association, district, agency or inhabitant, public
or private, for use within the service area, to fix, establish and adjust
rates, classes of rates, terms and conditions for the sale and use of such
water, and to sell water for use outside the service area upon a finding by the
Board that there is a surplus of water above that amount required to serve
customers within the service area.

17. To cause taxes to be
levied and collected for the purposes prescribed in sections 6 to 16,
inclusive, of this act, including, without limitation, the payment of any
obligation of the District during its organizational state and thereafter, and
necessary engineering costs, and to assist in the operational expenses of the
District, until such taxes are no longer required.

18. To supplement the
surface and ground-water resources of Lincoln County by the importation and use
of water from other sources for industrial, irrigation, municipal and domestic
uses.

19. To restrict the use of
water of the District during any emergency caused by drought or other
threatened or existing water shortage, and to prohibit the waste of water of
the District at any time through the adoption of ordinances, rules or
regulations and the imposition of fines for violations of those ordinances,
rules and regulations.

20. To supply water under
contract or agreement, or in any other manner, to the United States or any
department or agency thereof, the State of Nevada, Lincoln County, Nevada, and
any city, town, corporation, association, partnership or natural person
situated in Lincoln County, Nevada, for an appropriate charge, consideration or
exchange made therefor, when such supply is available or can be developed as an
incident of or in connection with the primary functions and operations of the
District.

22. To accept from the
Government of the United States or any of its agencies financial assistance or
participation in the form of grants-in-aid or any other form in connection with
any of the functions of the District.

23. To do all acts and things reasonably implied from and
necessary for the full exercise of all powers of the District granted by
sections 6 to 16, inclusive, of this act.

Sec. 12. 1. All powers, duties and privileges of
the District must be exercised and performed by the Board.

2. The Board must be composed of the members of the Board
of County Commissioners of Lincoln County.

Sec. 13. 1. The Board shall:

(a) Choose one of its
members to be Chairman, and prescribe the term of that office and the powers
and duties thereof.

(b) Fix the time and place
at which its regular meetings will be held and provide for the calling and
conduct of special meetings.

(c) Fix the location of the
principal place of business of the District.

(d) Elect a
Secretary-Treasurer of the Board and the District, who may or may not be a
member of the Board.

(e) Appoint a General
Manager who must not be a member of the Board.

(f) Delegate and redelegate
to officers of the District the power to employ necessary executives, clerical
workers, engineering assistants and laborers, and retain legal, accounting or
engineering services, subject to such conditions and restrictions as may be
imposed by the Board.

(g) Prescribe the powers,
duties, compensation and benefits of all officers and employees of the
District, and require all bonds necessary to protect the money and property of
the District.

(h) Take all actions and do
all things reasonably and lawfully necessary to conduct the business of the
District and achieve the purposes of sections 6 to 16, inclusive, of this act.

2. A simple majority of
the members of the Board constitutes a quorum. The vote of a simple majority of
the quorum is required to take action.

3. Members of the Board are entitled to receive a salary of
not more than $80 per day and reasonable per diem and travel expenses, as set
by the Board, for their attendance at meetings and conduct of other business of
the District.

Sec. 14. 1. The Board may levy and collect general
ad valorem taxes on all taxable property within the District, but only for the
payment of principal and interest on its general obligations. Such a levy and
collection must be made in conjunction with Lincoln County in the manner
prescribed in this section.

2. The Board shall
determine the amount of money necessary to be raised by taxation for a
particular year in addition to other sources of revenue of the District. The
Board then shall fix a rate of levy which, when applied to the assessed
valuation of all taxable property within the District, will produce an amount,
when combined with other revenues of the District, sufficient to pay, when due,
all principal of and interest on general obligations of the District and any
defaults or deficiencies relating thereto.

3. In accordance with and
in the same manner required by the law applicable to incorporated cities, the
Board shall certify the rate of levy fixed pursuant to subsection 2 for levy
upon all taxable property in the District in accordance with such rate at the
time and in the manner required by law for levying of taxes for county
purposes.

4. The proper officer or
authority of Lincoln County, upon behalf of the District, shall levy and
collect the tax for the District specified in subsection 3. Such a tax must be
collected in the same manner, including, without limitation,
interest and penalties, as other taxes collected by the County.

limitation, interest and
penalties, as other taxes collected by the County. When collected, the tax must
be paid to the District in monthly installments for deposit in the appropriate
depository of the District.

5. If the taxes levied are not paid, the property subject
to the tax lien must be sold and the proceeds of the sale paid to the District
in accordance with the law applicable to tax sales and redemptions.

Sec. 15. The District is exempt from regulation by
the Public Utilities Commission of Nevada.

Sec. 16. If any provision of sections 6 to 16,
inclusive, of this act or the application thereof to any person, thing or
circumstance is held invalid, such invalidity does not affect the provisions or
application of sections 6 to 16, inclusive, of this act that can be given
effect without the invalid provision or application, and to this end the
provisions of sections 6 to 16, inclusive, of this act are declared to be
severable.

Sec. 17. 1. On or before June 30, 2005, the State
Engineer shall quantify in acre-feet the amount of water that has been
beneficially used for the purpose set forth in the certificate of appropriation
for each certificate of appropriation which:

(a) Is issued pursuant to NRS 533.425 to appropriate water:

(1) In a county whose population is 400,000 or more;
and

(2) From a basin for which the State Engineer keeps
pumping records; and

(b) Expresses the amount of appropriation only in terms of
cubic feet per second.

2. The State Engineer shall notify each owner of a water
right described in subsection 1, as determined in the records of the Office of
the State Engineer, by registered or certified mail:

(a) That the water right has been quantified as required by
subsection 1; and

(b) Of the amount of water that the State Engineer has
determined was beneficially used for the purpose set forth in the certificate
of appropriation.

3. The State Engineer shall file a notice with the office
of the county recorder of the county in which water is appropriated pursuant to
a certificate of appropriation described in subsection 1. The notice must
contain the information required to be included in the notice given to the
owner of the water right pursuant to subsection 2.

Sec. 18. The amendatory provisions of section 2 of
this act apply to:

1. Each application described in NRS 533.370 that is made
on or after July 1, 2003; and

2. Each such application that is pending with the office of
the State Engineer on July 1, 2003.

Sec. 19. 1. This
section and sections 5 to 16, inclusive, of this act become effective upon
passage and approval.

2. Sections 1 to 4, inclusive, 17 and 18 of this act become
effective on July 1, 2003.

3. Section 17 of this act expires by limitation on June 30,
2005.

________

κ2003
Statutes of Nevada, Page 2990κ

CHAPTER 475, AB 482

Assembly Bill No. 482Committee on Ways and Means

CHAPTER 475

AN ACT relating to
welfare; revising the provisions governing the payment of hospitals for
treating a disproportionate share of Medicaid patients, indigent patients or
other low-income patients; providing for the allocation and transfer of certain
funding for the treatment of those patients; and providing other matters
properly relating thereto.

[Approved: June 11, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. The Legislature hereby finds and declares
that:

1. Federal law concerning payments made pursuant to 42
U.S.C. § 1396r-4, otherwise known as disproportionate share payments, are a
critical source of income for hospitals, particularly public hospitals.

2. To ensure that certain hospitals can depend upon the
revenue from this source, the Legislature has periodically established base
payments to the hospitals in a fiscal year.

3. Because of the unique geographic, financial and
organizational characteristics of these hospitals, a general law establishing
base disproportionate share payments cannot be made applicable.

Sec. 2.NRS 422.380 is hereby amended to read
as follows:

422.380 As used in NRS 422.380 to 422.390, inclusive,
unless the context otherwise requires:

2. Hospital
has the meaning ascribed to it in NRS 439B.110 and includes public and private
hospitals.

[2.]3. Public hospital means:

(a) A hospital owned by a state or local government,
including, without limitation, a hospital district; or

(b) A hospital that is supported in whole or in part by
tax revenue, other than tax revenue received for medical care which is provided
to Medicaid patients, indigent patients or other low-income patients.

Sec. 3.NRS 422.382 is hereby amended to read
as follows:

422.382 1. In a county whose population is 100,000 or more within
which:

(a) A public hospital is located, the state or local
government or other entity responsible for the public hospital shall transfer
an amount equal to [75]:

(1)
Seventy percent of the total amount of disproportionate share payments distributed
to [that hospital]all hospitals pursuant to NRS 422.387 for a
fiscal year, less [$75,000,]$1,050,000; or

(2)
Sixty-eight and fifty-four one hundredths percent of the total amount of
disproportionate share payments distributed to all hospitals pursuant to NRS
422.387 for a fiscal year,

whichever is
less, to the Division of Health Care Financing and Policy.

(1) Paragraph
(b)]paragraph
(c) of subsection 2 of NRS 422.387 is located, the county shall
transfer[:

(I)
Except as otherwise provided in sub-subparagraph (II), an amount equal to 75 percent
of the total amount distributed to that hospital pursuant to paragraph (b) of
subsection 2 of NRS 422.387 for a fiscal year; or

(II)
An amount established by the Legislature for a fiscal year,] 1.95 percent of the total amount of
disproportionate share payments distributed to all hospitals pursuant to NRS
422.387 for a fiscal year, but not more than $1,500,000, to the
Division of Health Care Financing and Policy.

[(2) Paragraph (c) of subsection 2 of NRS 422.387 is located,
the county shall transfer:

(I)
An amount equal to 75 percent of the total amount distributed to that hospital
pursuant to that paragraph for a fiscal year, less $75,000; or

(II)
Any maximum amount established by the Legislature for a fiscal year,

whichever is
less, to the Division of Health Care Financing and Policy.]

2. A county that transfers the amount required
pursuant to [subparagraph (1) of] paragraph (b) of
subsection 1 to the Division of Health Care Financing and Policy is discharged
of the duty and is released from liability for providing medical treatment for
indigent inpatients who are treated in the hospital in the county that receives
a payment pursuant to paragraph [(b)](c) of subsection 2 of NRS 422.387.

3. The money transferred to the Division of Health
Care Financing and Policy pursuant to subsection 1 must not come from any
source of funding that could result in any reduction in revenue to the State
pursuant to 42 U.S.C. § 1396b(w).

4. Any money collected pursuant to subsection 1,
including any interest or penalties imposed for a delinquent payment, must be
deposited in the State Treasury for credit to the Intergovernmental Transfer
Account in the State General Fund to be administered by the Division of Health
Care Financing and Policy.

5. The interest and income earned on money in the
Intergovernmental Transfer Account, after deducting any applicable charges,
must be credited to the Account.

Sec. 4. NRS 422.385 is hereby amended to read
as follows:

422.385 1. The allocations and payments required
pursuant to subsections 1 [and 2]to 5, inclusive, of NRS 422.387 must be made,
to the extent allowed by the State Plan for Medicaid, from the Medicaid Budget
Account.

2. Except as otherwise provided in subsection 3 and
subsection [3] 6 of NRS 422.387, the money in the
Intergovernmental Transfer Account must be transferred from that Account to the
Medicaid Budget Account to the extent that money is available from the Federal
Government for proposed expenditures, including expenditures for administrative
costs. If the amount in the Account exceeds the amount authorized for
expenditure by the Division of Health Care Financing and Policy for the
purposes specified in NRS 422.387, the Division of Health Care Financing and
Policy is authorized to expend the additional revenue in
accordance with the provisions of the State Plan for Medicaid.

authorized to expend the additional revenue in accordance
with the provisions of the State Plan for Medicaid.

3. If enough money is available to support Medicaid
and to make the payments required by subsection [3]6 of NRS 422.387, money in
the Intergovernmental Transfer Account may be transferred:

(a) To an account established for the provision of
health care services to uninsured children pursuant to a federal program in
which at least 50 percent of the cost of such services is paid for by the
Federal Government, including, without limitation, the Childrens Health
Insurance Program; or

(b) To carry out the provisions of NRS 439B.350 and
439B.360.

Sec. 5. NRS 422.387 is hereby amended to read
as follows:

422.387 1. Before making the payments required or
authorized by this section, the Division of Health Care Financing and Policy
shall allocate money for the administrative costs necessary to carry out the
provisions of NRS 422.380 to 422.390, inclusive. The amount allocated for
administrative costs must not exceed the amount authorized for expenditure by
the Legislature for this purpose in a fiscal year. The Interim Finance
Committee may adjust the amount allowed for administrative costs.

2. The State Plan for Medicaid must provide[:

(a) For]for the payment of
the maximum amount of
disproportionate share payments allowable under federal law and
regulations .[after
making any payments pursuant to paragraphs (b) and (c), to public hospitals for
treating a disproportionate share of Medicaid patients, indigent patients or
other low-income patients, unless such payments are subsequently limited by
federal law or regulation.

(b) For a
payment in an amount approved by the Legislature to the private hospital that
provides the largest volume of medical care to Medicaid patients, indigent
patients or other low-income patients in a county that does not have a public
hospital.

(c) For a
payment to each private hospital whose Medicaid utilization percentage is
greater than the average for all the hospitals in this state and which is located
in a county that has a public hospital, in an amount equal to:

(1) If
the Medicaid utilization percentage of the hospital is greater than 20 percent,
$200 for each uncompensated day incurred by the hospital; and

(2) If
the Medicaid utilization percentage of the hospital is 20 percent or less, $100
for each uncompensated day incurred by the hospital.] The State Plan for Medicaid must
provide that for:

(a) All
public hospitals in counties whose population is 400,000 or more, the total
annual disproportionate share payments are $66,650,000 plus 90 percent of the
total amount of disproportionate share payments distributed by the State in
that fiscal year that exceeds $76,000,000;

(b) All
private hospitals in counties whose population is 400,000 or more, the total
annual disproportionate share payments are $1,200,000 plus 2.5 percent of the
total amount of disproportionate share payments distributed by the State in
that fiscal year that exceeds $76,000,000;

(c) All
private hospitals in counties whose population is 100,000 or more but less than
400,000, the total annual disproportionate share payments are $4,800,000 plus
2.5 percent of the total amount of disproportionate share payments distributed
by the State in that fiscal year that exceeds $76,000,000;

(d) All
public hospitals in counties whose population is less than 100,000, the total
annual disproportionate share payments are $900,000 plus 2.5 percent of the
total amount of disproportionate share payments distributed by the State in
that fiscal year that exceeds $76,000,000; and

(e) All
private hospitals in counties whose population is less than 100,000, the total
annual disproportionate share payments are $2,450,000 plus 2.5 percent of the
total amount of disproportionate share payments distributed by the State in
that fiscal year that exceeds $76,000,000.

3. The
State Plan for Medicaid must provide for a base payment in an amount determined
pursuant to subsections 4 and 5. Any amount set forth in each paragraph of
subsection 2 that remains after all base payments have been distributed must be
distributed to the hospital within that paragraph with the highest
uncompensated care percentage in an amount equal to either the amount remaining
after all base payments have been distributed or the amount necessary to reduce
the uncompensated care percentage of that hospital to the uncompensated care
percentage of the hospital in that paragraph with the second highest
uncompensated care percentage, whichever is less. Any amount set forth in
subsection 2 that remains after the uncompensated care percentage of the
hospital with the highest uncompensated care percentage in a paragraph has been
reduced to equal the uncompensated care percentage of the hospital in that
paragraph with the second highest uncompensated care percentage must be
distributed equally to the two hospitals with the highest uncompensated care
percentage in that paragraph until their uncompensated care percentages are
equal to the uncompensated care percentage of the hospital with the third
highest uncompensated care percentage in that paragraph. This process must be
repeated until all available funds set forth in a paragraph of subsection 2
have been distributed.

4. Except as
otherwise provided in subsection 5, the base payments for the purposes of
subsection 3 are:

(a) For the
University Medical Center of Southern Nevada, $66,531,729;

(b) For Washoe Medical
Center, $4,800,000;

(c) For
Carson-Tahoe Hospital, $1,000,000;

(d) For
Northeastern Nevada Regional Hospital, $500,000;

(e) For
Churchill Community Hospital, $500,000;

(f) For
Humboldt General Hospital, $215,109;

(g) For William
Bee Ririe Hospital, $204,001;

(h) For
Mt. Grant General Hospital, $195,838;

(i) For South
Lyon Medical Center, $174,417; and

(j) For
Nye Regional Medical Center, $115,000,

or the
successors in interest to such hospitals.

5. The
Plan must be consistent with the provisions of NRS 422.380 to 422.390,
inclusive, and Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq.,
and the regulations adopted pursuant to those provisions.

[3.]If the total amount available to the State for making
disproportionate share payments is less than $76,000,000, the Administrator:

(a) Shall
adjust the amounts for each group of hospitals described in a paragraph of
subsection 2 proportionally in accordance with the limits of federal law. If
the amount available to hospitals in a group described in a paragraph of
subsection 2 is less than the total amount of base payments specified in subsection 4, the Administrator shall reduce the
base payments proportionally in accordance with the limits of federal law.

specified in
subsection 4, the Administrator shall reduce the base payments proportionally
in accordance with the limits of federal law.

(b) Shall
adopt a regulation specifying the amount of the reductions required by
paragraph (a).

6. To
the extent that money is available in the Intergovernmental Transfer Account,
the Division of Health Care Financing and Policy shall distribute $50,000 from
that Account each fiscal year to each public hospital which:

(a) Is located in a county that does not have any other
hospitals; and

(b) Is not eligible for a payment pursuant to [subsection
2.

4.]subsections 2, 3 and 4.

7. As
used in this section:

(a) [Medicaid utilization percentage means the total number of
days of treatment of Medicaid patients, including patients who receive their
Medicaid benefits through a health maintenance organization, divided by the
total number of days of treatment of all patients during a fiscal year.

(b) Uncompensated
day means a day in which medical care is provided to an inpatient for which a
hospital receives:

(1) Not
more than 25 percent of the cost of providing that care from the patient; and

(2) No
compensation for the cost of providing that care from any other person or any
governmental program.] Total revenue is the amount of revenue a hospital
receives for patient care and other services, net of any contractual allowances
or bad debts.

(b) Uncompensated
care costs means the total costs of a hospital incurred in providing care to
uninsured patients, including, without limitation, patients covered by Medicaid
or another governmental program for indigent patients, less any payments
received by the hospital for that care.

(c) Uncompensated
care percentage means the uncompensated care costs of a hospital divided by
the total revenue for the hospital.

(a) Procedures for the transfer to the Division of
Health Care Financing and Policy of the amount required pursuant to NRS
422.382.

(b) Provisions for the payment of a penalty and
interest for a delinquent transfer.

(c) Provisions for the payment of interest by the
Division of Health Care Financing and Policy for late reimbursements to
hospitals or other providers of medical care.

(d) Provisions
for the calculation of the uncompensated care percentage for hospitals,
including, without limitation, the procedures and methodology required to be
used in calculating the percentage, and any required documentation of and
reporting by a hospital relating to the calculation.

2. The Division of Health Care Financing and Policy
shall report to the Interim Finance Committee quarterly concerning the
provisions of NRS 422.380 to 422.390, inclusive.

Sec. 7. This act becomes effective upon passage and
approval for the purpose of adopting any regulations necessary to carry out the
provisions of this act and on July 1, 2003, for all other purposes.

________

CHAPTER 476, AB 529

Assembly Bill No. 529Committee on Elections,
Procedures, and Ethics

CHAPTER 476

AN ACT relating to
elections; restricting the information that may be requested in the form used
for reporting campaign contributions and expenditures; eliminating the requirement
to report campaign expenses and expenditures that have been contracted for but
not paid during a reporting period; eliminating the requirement to report
campaign contributions of $100 or less under certain circumstances; revising
the dates for filing reports for campaign contributions and expenditures;
revising the reporting periods included in those reports; requiring certain
candidates for public office and public officers to file statements of
financial disclosure with the Secretary of State instead of the Commission on
Ethics; providing a civil penalty; and providing other matters properly
relating thereto.

[Approved: June 11, 2003]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1.Chapter 294A of NRS is hereby
amended by adding thereto a new section to read as follows:

1. The
Secretary of State shall design a single form to be used for all reports of
campaign contributions and expenses or expenditures that are required to be
filed pursuant to NRS 294A.120, 294A.125, 294A.140, 294A.150, 294A.200,
294A.210, 294A.220, 294A.270, 294A.280, 294A.360 and294A.362.

2. The form
designed by the Secretary of State pursuant to this section must only request
information specifically required by statute.

3. Upon
request, the Secretary of State shall provide a copy of the form designed
pursuant to this section to each person, committee, political party and group
that is required to file a report described in subsection 1.

Secs. 2 and 3. (Deleted by amendment.)

Sec. 3.5. NRS 294A.004 is hereby amended to read as
follows:

294A.004 Campaign expenses and expenditures mean:

1. Those expenditures [contracted for or]
made for advertising on television, radio, billboards, posters and in newspapers;
and

2. All other expenditures [contracted for or]
made,

toadvocate expressly the election or defeat of a
clearly identified candidate or group of candidates or the passage or defeat of
a clearly identified question or group of questions on the ballot, including
any payments made to a candidate or any person who is related to the candidate
within the second degree of consanguinity or affinity.

294A.120 1. Every candidate for state, district,
county or township office at a primary or general election shall, not later than January 15 of each year, for the
period from January 1 of the previous year through December 31 of the previous
year, report each campaign contribution in excess of $100 he received during
the period and contributions received during the period from a contributor
which cumulatively exceed $100. The provisions of this subsection apply to the
candidate beginning the year of the general election for that office through
the year immediately preceding the next general election for that office.

2. Every
candidate for state, district, county or township office at a primary or
general election shall, if the general election for the office for which he is
a candidate is held on or after January 1 and before the July 1 immediately
following that January 1, not later than:

(a) Seven days before the primary election[,]for that office, for the
period from [30 days before the regular session of the Legislature after
the last election for that office up to]the January 1 immediately preceding the
primary election through 12 days before the primary election;

(b) Seven days before the general election[, whether or not the
candidate won the primary election,]for that office, for the period from [12]11 days before the
primary election [up to]through 12 days before the general election;
and

(c) [The 15th day of the second month after the general election,
for the remaining period up to 30 days before the next regular session of the
Legislature,

list each of the
campaign contributions that]July 15 of the year of the general election for that office,
for the period from 11 days before the general election through June 30 of that
year,

report each
campaign contribution in excess of $100 he receives during the
period and contributions received
during the period from a contributor which cumulatively exceed $100. The report
must be completed on [forms]the form designed
and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362.]act. Each form must
be signed by the candidate under penalty of perjury.

[2.] 3. Every candidate for state, district, county or township
office at a primary or general election shall, if the general election for the
office for which he is a candidate is held on or after July 1 and before the
January 1 immediately following that July 1, not later than:

(a) Seven
days before the primary election for that office, for the period from the
January 1 immediately preceding the primary election through 12 days before the
primary election; and

(b) Seven
days before the general election for that office, for the period from 11 days
before the primary election through 12 days before the general election,

report each
campaign contribution in excess of $100 he received during the period and
contributions received during the period from a contributor which cumulatively
exceed $100. The report must be completed on the form designed and provided by
the Secretary of State pursuant to section 1 of this act. Each form must be
signed by the candidate under penalty of perjury.

4.
Except as otherwise provided in subsection [3,]5, every candidate for a
district office at a special election shall, not later than:

(a) Seven days before the special election, for the
period from his nomination [up to]through 12days before the special
election; and

(b) Thirty days after the special election, for the
remaining period [up to]through the special election,

[list each of the campaign contributions that he receives]report each campaign contribution
in excess of $100 he received during the period and contributions received during the
reporting period from a contributor which cumulatively exceed $100. The report
must be completed on [forms]the form designed
and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362.] act. Each form must be
signed by the candidate under penalty of perjury.

[3.] 5. Every candidate for state, district,
county, municipal or township office at a special election to determine whether
a public officer will be recalled shall list each of the campaign contributions
that he receives on [forms]the form designed and provided by the
Secretary of State pursuant to section
1 of this [section and NRS 294A.362,]act, and signed by the
candidate under penalty of perjury, 30 days after:

(a) The special election, for the period from the
filing of the notice of intent to circulate the petition for recall [up
to]through the
special election; or

(b) A district court determines that the petition for
recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the
period from the filing of the notice of intent to circulate the petition for
recall [up to]through the date of the district courts
decision.

[4.] 6. Reports of campaign contributions must be
filed with the officer with whom the candidate filed the declaration of
candidacy or acceptance of candidacy. A candidate may mail or transmit the report to that officer by regular mail, certified
mail [. If certified mail is used, the date of mailing], facsimile machine or electronic
means. A report shall be deemed [the date of filing.

5.]to be filed with the officer:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the officer if the report was sent by regular
mail, transmitted by facsimile machine or electronic means, or delivered
personally.

7.
Every county clerk who receives from candidates for legislative or judicial
office, except the office of justice of the peace or municipal judge, reports
of campaign contributions pursuant to [subsection 4]this section shall
file a copy of each report with the Secretary of State within 10 working days
after he receives the report.

[6.]8. The name and address of the contributor
and the date on which the contribution was received must be included on the [list]report for each
contribution in excess of $100 and contributions which a contributor has made
cumulatively in excess of that amount since the beginning of the [first]current reporting
period.

[7. The form designed and provided by the Secretary of State
for the reporting of contributions pursuant to this section must be designed to
be used by a candidate to record in the form of a list each campaign
contribution as he receives it.]

Sec. 4.5. NRS 294A.125 is hereby amended to read as
follows:

294A.125 1. In addition to complying with the
requirements set forth in NRS 294A.120, 294A.200 and 294A.360, a candidate who
receives contributions in any year before the year in
which the general election or general city election in which the candidate
intends to seek election to public office is held, shall, for:

contributions in any year before the year in which the
general election or general city election in which the candidate intends to
seek election to public office is held, shall, for:

(a) The year in which he receives contributions in
excess of $10,000, list each of the contributions that he receives and the
expenditures in excess of $100 made in that year.

(b) Each year after the year in which he received
contributions in excess of $10,000, until the year of the general election or
general city election in which the candidate intends to seek election to public
office is held, list each of the contributions that he received and the
expenditures in excess of $100 made in that year.

2. The reports required by subsection 1 must be
submitted on [forms]the form designed and provided by the
Secretary of State pursuant to [this section and NRS 294A.362.]section 1 of this act. Each
form must be signed by the candidate under penalty of perjury.

3. The name and address of the contributor and the
date on which the contribution was received must be included on the list for
each contribution in excess of $100 and contributions that a contributor has
made cumulatively in excess of that amount.

4. [The forms designed and provided by the Secretary of State for
the reporting of contributions and expenditures pursuant to this section must
be designed to be used by a candidate to record in the form of a list each
campaign contribution as he receives it and each expenditure as it is made.

5.]
The report must be filed:

(a) With the officer with whom the candidate will file
the declaration of candidacy or acceptance of candidacy for the public office
the candidate intends to seek. A candidate may mail or transmit the report to that officer by regular mail, certified
mail [. If certified mail is used, the date of mailing], facsimile machine or electronic
means. A report shall be deemed [the date of filing.] to be filed with the officer:

(1)
On the date it was mailed if it was sent by certified mail.

(2)
On the date it was received by the officer if the report was sent by regular
mail, transmitted by facsimile machine or electronic means, or delivered
personally.

(b) On or before January 15 of the year immediately
after the year for which the report is made.

[6.] 5. A county clerk who receives from a
candidate for legislative or judicial office, except the office of justice of
the peace or municipal judge, a report of contributions and expenditures
pursuant to subsection 5 shall file a copy of the report with the Secretary of
State within 10 working days after he receives the report.

Sec. 5. NRS 294A.140 is hereby amended to read
as follows:

294A.140 1. Every person who is not under the
direction or control of a candidate for office at a primary election, primary city election, general election
or general city
election, of a group of such candidates or of any person involved in
the campaign of that candidate or group who makes an expenditure on behalf of
the candidate or group which is not solicited or approved by the candidate or
group, and every committee for political action, political party and committee
sponsored by a political party which makes an expenditure on behalf of such a candidate or group
of candidates shall, not later than
January 15 of each year that the provisions of this subsection apply to the
person, committee or political party, for the period from January 1 of the previous year through December 31 of the
previous year, report each campaign contribution in excess of $100 he or it
received during the period and contributions received during the period from a
contributor which cumulatively exceed $100.

January 1 of the
previous year through December 31 of the previous year, report each campaign
contribution in excess of $100 he or it received during the period and
contributions received during the period from a contributor which cumulatively
exceed $100. The provisions of this subsection apply to the person, committee
or political party beginning the year of the general election or general city
election for that office through the year immediately preceding the next
general election or general city election for that office.

2. Every
person, committee or political party described in subsection 1 which makes an
expenditure on behalf of the candidate for office at a primary election,
primary city election, general election or general city election or on behalf
of a group of such candidates shall, if the general election or general city
election for the office for which the candidate or a candidate in the group of
candidates seeks election is held on or after January 1 and before the July 1
immediately following that January 1, not later than:

(a) Seven days before [a]the primary election or
primary city election[,]for that office, for
the period from [30 days after the last election for that office to]the January 1 immediately
preceding the primary election or primary city election through 12
days beforethe primary election or primary city election;

(b) Seven days before [a]the general election or
general city election[,
whether or not the candidate won the primary election or primary city election,]for that office, for
the period from [12]11 days before the primary election or primary
city election [to]through 12days before the general
election or general city election; and

(c) [The 15th day of the second month after the general election
or general city election, for the remaining period up to 30 days after the
general election or general city election,

list each of the
contributions]July 15 of the year of the general election or general city election for
that office, for the period from 11 days before the general election or general
city election through June 30 of that year,

report each
campaign contribution in excess of $100 received during the
period and contributions received
during the period from a contributor which cumulatively exceed $100. The report
must be completed on the form designed and provided by the
Secretary of State [and shall sign the report]pursuant to section 1 of this act. The
form must be signed by the person or a representative of the committee or
political party under penalty of perjury.

[2.] 3. The name and address of the contributor
and the date on which the contribution was received must be included on the [list]report for each
contribution in excess of $100 and contributions which a contributor has made
cumulatively in excess of $100 since the beginning of the [first]current reporting
period. [The form designed and provided by the Secretary of State for
the reporting of contributions pursuant to this section must be designed to be
used by the person, committee for political action, political party or
committee sponsored by a political party to record in the form of a list each
contribution as it is received.

3. If the
candidate is elected from one county, the reports must be filed with the county
clerk of that county. If the candidate is elected from one city, the reports
must be filed with the city clerk of that city. For all other candidates, the]

4. Every
person, committee or political party described in subsection 1 which makes an
expenditure on behalf of a candidate for office at a primary election, primary
city election, general election or general city election or on behalf of a
group of such candidates shall, if the general election or general city
election for the office for which the candidate or a candidate in the group of
candidates seeks election is held on or after July 1 and before the January 1
immediately following that July 1, not later than:

(a) Seven
days before the primary election or primary city election for that office, for
the period from the January 1 immediately preceding the primary election or
primary city election through 12 days before the primary election or primary
city election; and

(b) Seven
days before the general election or general city election for that office, for
the period from 11 days before the primary election or primary city election
through 12 days before the general election or general city election,

report each
campaign contribution in excess of $100 received during the period and
contributions received during the period from a contributor which cumulatively
exceed $100. The report must be completed on the form designed and provided by
the Secretary of State pursuant to section 1 of this act. The form must be
signed by the person or a representative of the committee or political party
under penalty of perjury.

5. Except
as otherwise provided in subsection 6, every person, committee or political
party described in subsection 1 which makes an expenditure on behalf of a
candidate for office at a special election or on behalf of a group of such
candidates shall, not later than:

(a) Seven
days before the special election for the office for which the candidate or a
candidate in the group of candidates seeks election, for the period from the
nomination of the candidate through 12 days before the special election; and

(b) Thirty
days after the special election, for the remaining period through the special
election,

report each
campaign contribution in excess of $100 received during the period and contributions
received during the period from a contributor which cumulatively exceed $100.
The report must be completed on the form designed and provided by the Secretary
of State pursuant to section 1 of this act. The form must be signed by the
person or a representative of the committee or political party under penalty of
perjury.

6. Every
person, committee or political party described in subsection 1 which makes an
expenditure on behalf of a candidate for office at a special election to
determine whether a public officer will be recalled or on behalf of a group of
candidates for offices at such special elections shall report each contribution
in excess of $100 received during the period and contributions received during
the period from a contributor which cumulatively exceed $100. The report must
be completed on the form designed and provided by the Secretary of State
pursuant to section 1 of this act and signed by the person or a representative
of the committee or political party under penalty of perjury, 30 days after:

(a) The
special election, for the period from the filing of the notice of intent to
circulate the petition for recall through the special election; or

(b) If the
special election is not held because a district court determines that the
petition for recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the period from the filing of the notice of
intent to circulate the petition for recall through the date of the district
courts decision.

NRS 306.040, for
the period from the filing of the notice of intent to circulate the petition
for recall through the date of the district courts decision.

7. The reports
of contributions required pursuant
to this section must be filed with :

(a) If the
candidate is elected from one county, the county clerk of that county;

(b) If the
candidate is elected from one city, the city clerk of that city; or

(c) If the
candidate is elected from more than one county or city, theSecretary of State.

8. A
person or entity may file the report with the appropriate officer by regular mail, certified
mail [. If certified mail is used, the date of mailing], facsimile machine or electronic
means. A report shall be deemed [the date of filing.

4.]to be filed with the officer:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the officer if the report was sent by regular
mail, transmitted by facsimile machine or electronic means, or delivered
personally.

9.
Each county clerk or city clerk who receives a report pursuant to [subsection
3]this section shall file a copy of the report
with the Secretary of State within 10 working days after he receives the
report.

10. Every
person, committee or political party described in subsection 1 shall file a
report required by this section even if he or it receives no contributions.

Sec. 6. NRS 294A.150 is hereby amended to read as
follows:

294A.150 1. Every person or group of persons
organized formally or informally who advocates the passage or defeat of a
question or group of questions on the ballot at [any election including
any recall or special]a primary election , primary city election, general election or general city
election, shall, not later than January 15 of each year that the provisions of this
subsection apply to the person or group of persons, for the period from January
1 of the previous year through December 31 of the previous year, report each
campaign contribution in excess of $100 received during that period and
contributions received during the period from a contributor which cumulatively
exceed $100. The report must be completed on the form designed and provided by
the Secretary of State pursuant to section 1 of this act. The form must be
signed by the person or a representative of the group under penalty of perjury.
The provisions of this subsection apply to the person or group of persons:

(a) Each
year in which an election or city election is held for each question for which
the person or group advocates passage or defeat; and

(b) The
year after each year described in paragraph (a).

2. If a
question is on the ballot at a primary election or primary city election and
the general election or general city election immediately following that
primary election or primary city election is held on or after January 1 and
before the July 1 immediately following that January 1, every person or group
of persons organized formally or informally who advocates the passage or defeat
of the question or a group of questions that includes the question shall comply
with the requirements of this subsection. If a question is on the ballot at a
general election or general city election
held on or after January 1 and before the July 1 immediately following that
January 1, every person or group of persons organized formally or informally
who advocates the passage or defeat of the question or a group of questions
that includes the question shall comply with the requirements of this
subsection.

city election
held on or after January 1 and before the July 1 immediately following that
January 1, every person or group of persons organized formally or informally
who advocates the passage or defeat of the question or a group of questions
that includes the question shall comply with the requirements of this
subsection. A person or group of persons described in this subsection shall,
not later than:

(a) Seven days before [a]the primary election or
primary city election, for the period from [30 days after the last
general election to]the January 1 immediately preceding the primary election or
primary city election through 12 days before the primary election
or primary city election;

(b) Sevendays before [a]the general election or
general city election, for the period from [12]11 days before the primary
election or primary city election [to]through 12 days before the
general election or general city election; and

(c) [The 15th day of the second month after the general election
or general city election, for the remaining period up to 30 days after the
general election or general city election,

list each of the
contributions]
July 15 of the year of the general election or general city election, for the
period from 11 days before the general election or general city election
through June 30 of that year,

reporteach campaign contribution in
excess of $100 received during the period and contributions received during the period from a
contributor which cumulatively exceed $100. The report must be completed on
the form designed and provided by the Secretary of State pursuant to section 1 of this act and signed
by the person or a representative of the group under penalty of perjury.

[2.] 3. The name and address of the [contribution]contributor and the
date on which the contribution was received must be included on the [list]report for each
contribution in excess of $100 and contributions which a contributor has made
cumulatively in excess of that amount since the beginning of the [first
reporting. The form designed and provided by the Secretary of State for the
reporting of contributions pursuant to this section must be designed to be used
to record in the form of a list each contribution as it is received.

3. If the
question is submitted to the voters of only one county, the reports must be
filed with the county clerk of that county. If the question is submitted to the
voters of only one city, the reports must be filed with the city clerk of that
city. Otherwise, the]
current reporting period.

4. If a
question is on the ballot at a primary election or primary city election and
the general election or general city election immediately following that
primary election or primary city election is held on or after July 1 and before
the January 1 immediately following that July 1, every person or group of
persons organized formally or informally who advocates the passage or defeat of
the question or a group of questions that includes the question shall comply
with the requirements of this subsection. If a question is on the ballot at a
general election or general city election held on or after July 1 and before
the January 1 immediately following that July 1, every person or group of
persons organized formally or informally who advocates the passage or defeat of
the question or a group of questions that includes the question shall comply
with the requirements of this subsection. A person or group of persons
described in this subsection shall, not later than:

(a) Seven
days before the primary election or primary city election, for the period from
the January 1 immediately preceding the primary election or primary city
election through 12 days before the primary election or primary city election;
and

(b) Seven
days before the general election or general city election, for the period from
11 days before the primary election or primary city election through 12 days
before the general election or general city election,

report each
campaign contribution in excess of $100 received during the period and
contributions received during the period from a contributor which cumulatively
exceed $100. The report must be completed on the form designed and provided by
the Secretary of State pursuant to section 1 of this act. The form must be
signed by the person or a representative of the group under penalty of perjury.

5. Except
as otherwise provided in subsection 6, every person or group of persons
organized formally or informally who advocates the passage or defeat of a
question or group of questions on the ballot at a special election shall, not
later than:

(a) Seven
days before the special election, for the period from the date that the
question qualified for the ballot through 12 days before the special election;
and

(b) Thirty
days after the special election, for the remaining period through the special
election,

report each
campaign contribution in excess of $100 received during the period and
contributions received during the period from a contributor which cumulatively
exceed $100. The report must be completed on the form designed and provided by
the Secretary of State pursuant to section 1 of this act. The form must be
signed by the person or a representative of the group under penalty of perjury.

6. Every
person or group of persons organized formally or informally who advocates the
passage or defeat of a question or group of questions on the ballot at a
special election to determine whether a public officer will be recalled shall
report each of the contributions received on the form designed and provided by
the Secretary of State pursuant to section 1 of this act and signed by the
person or a representative of the group under penalty of perjury, 30 days
after:

(a) The
special election, for the period from the filing of the notice of intent to
circulate the petition for recall through the special election; or

(b) If the
special election is not held because a district court determines that the
petition for recall is legally insufficient pursuant to subsection 5 of NRS
306.040, for the period from the filing of the notice of intent to circulate
the petition for recall through the date of the district courts decision.

7. The reports
required pursuant to this section must
be filed with :

(a) If the
question is submitted to the voters of one county, the county clerk of that
county;

(b) If the
question is submitted to the voters of one city, the city clerk of that city;
or

(c) If the
question is submitted to the voters of more than one county or city, the
Secretary of State.

8. A
person may mail or transmit his report to the appropriate officer by regular
mail, certified mail, facsimile machine or electronic means. A report shall be
deemed to be filed with the officer:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the officer if the report was sent by regular
mail, transmitted by facsimile machine or electronic means, or delivered
personally.

9. If
the person or group of persons is advocating passage or defeat of a group of
questions, the reports [must be made to the officer appropriate for each question and]
must be itemized by question.

[4.]10. Each county clerk or city clerk who
receives a report pursuant to [subsection 3]this section shall file a copy of the report
with the Secretary of State within 10 working days after he receives the
report.

Sec. 7. NRS 294A.160 is hereby amended to read as
follows:

294A.160 1. It is unlawful for a candidate to spend
money received as a campaign contribution for his personal use.

2. Every candidate for a state, district, county, city
or township office at a primary, general, primary city, general city or special
election who is elected to that office and received contributions that were not
spent or committed for expenditure before the primary, general, primary city,
general city or special election shall:

(a) Return the unspent money to contributors;

(b) Use the money in his next election or for the
payment of other expenses related to public office or his campaign [;], regardless of whether he is a
candidate for a different office in his next election;

(c) Contribute the money to:

(1) The campaigns of other candidates for public
office or for the payment of debts related to their campaigns;

(2) A political party;

(3) A person or group of persons advocating the
passage or defeat of a question or group of questions on the ballot; or

(4) Any combination of persons or groups set
forth in subparagraphs (1), (2) and (3);

(d) Donate the money to any tax-exempt nonprofit
entity; or

(e) Dispose of the money in any combination of the
methods provided in paragraphs (a) to (d), inclusive.

3. Every candidate for a state, district, county, city
or township office at a primary, general, primary city, general city or special
election who is not elected to that office and received contributions that were
not spent or committed for expenditure before the primary, general, primary
city, general city or special election shall, not later than the 15th day of
the second month after his defeat:

(a) Return the unspent money to contributors;

(b) Contribute the money to:

(1) The campaigns of other candidates for public
office or for the payment of debts related to their campaigns;

(2) A political party;

(3) A person or group of persons advocating the
passage or defeat of a question or group of questions on the ballot; or

(4) Any combination of persons or groups set
forth in subparagraphs (1), (2) and (3);

(c) Donate the money to any tax-exempt nonprofit
entity; or

(d) Dispose of the money in any combination of the
methods provided in paragraphs (a), (b) and (c).

4. Every candidate for a state, district, county, city
or township office who is defeated at a primary or primary city election and
received a contribution from a person in excess of $5,000 shall, not later than
the 15th day of the second month after his defeat, return any money in excess
of $5,000 to the contributor.

5. Every public officer who:

(a) Holds a state, district, county, city or township
office;

(b) Does not run for reelection and is not a candidate
for any other office; and

(c) Has contributions that are not spent or committed
for expenditure remaining from a previous election,

shall, not later than the 15th day of the second month after
the expiration of his term of office, dispose of those contributions in the
manner provided in subsection 3.

6. In addition to the methods for disposing the
unspent money set forth in subsections 2, 3 and 4, a Legislator may donate not
more than $500 of that money to the Nevada Silver Haired Legislative Forum
created pursuant to NRS 427A.320.

7. Any
contributions received before a candidate for a state, district, county, city
or township office at a primary, general, primary city, general city or special
election dies that were not spent or committed for expenditure before the death
of the candidate must be disposed of in the manner provided in subsection 3.

8. The
court shall, in addition to any penalty which may be imposed pursuant to NRS
294A.420, order the candidate or public officer to dispose of any remaining
contributions in the manner provided in this section.

[8.]9. As used in this section, contributions
include any interest and other income earned thereon.

Sec. 8. NRS 294A.200 is hereby amended to
read as follows:

294A.200 1. Every candidate for state, district,
county or township office at a primary or general election shall, not later than January 15 of each year, for the
period from January 1 of the previous year through December 31 of the previous
year, report each of the campaign expenses in excess of $100 that he incurs and
each amount in excess of $100 that he disposes of pursuant to NRS 294A.160
during the period on the form designed and provided by the Secretary of State
pursuant to section 1 of this act. The form must be signed by the candidate
under penalty of perjury. The provisions of this subsection apply to the
candidate:

(a) Beginning
the year of the general election for that office through the year immediately
preceding the next general election for that office; and

(b) Each
year immediately succeeding a calendar year during which the candidate disposes
of contributions pursuant to NRS 294A.160.

2. Every
candidate for state, district, county or township office at a primary or
general election shall, if the general election for the office for which he is
a candidate is held on or after January 1 and before the July 1 immediately following
that January 1, not later than:

(a) Seven days before the primary election[,]for that office, for the
period from [30 days before the regular session of the Legislature after
the last election for that office up to]the January 1 immediately preceding the
primary election through 12 days before the primary election;

(b) Seven days before the general election[, whether or not the
candidate won the primary election,]for that office, for the period from [12]11 days before the
primary election [up to]through 12 days before the general election;
and

(c) [The 15th day of the second month after the general election,
for the remaining period up to 30 days before the next regular session of the
Legislature,

list]July 15 of the year of the general
election for that office, for the period from 11 days before the general
election through June 30 of that year,

report each
of the campaign expenses in excess of $100 that he incurs during the period on [forms]the form designed
and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362.]act. Each form must
be signed by the candidate under penalty of perjury.

[2.] 3. Every candidate for state, district, county or township
office at a primary or general election shall, if the general election for the
office for which he is a candidate is held on or after July 1 and before the
January 1 immediately following that July 1, not later than:

(a) Seven
days before the primary election for that office, for the period from the
January 1 immediately preceding the primary election through 12 days before the
primary election; and

(b) Seven
days before the general election for that office, for the period from 11 days
before the primary election through 12 days before the general election,

report each of
the campaign expenses in excess of $100 that he incurs during the period on the
form designed and provided by the Secretary of State pursuant to section 1 of
this act. The form must be signed by the candidate under penalty of perjury.

4.
Except as otherwise provided in subsection [3,]5, every candidate for a
district office at a special election shall, not later than:

(a) Seven days before the special election, for the
period from his nomination [up to]through 12 days before the special election;
and

(b) [Sixty]Thirty days after the special election, for
the remaining period [up to 30 days after]through the special
election,

[list]report each of the campaign expenses in excess
of $100 that he incurs during the period on [forms]the form designed
and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362.]act. Each form must
be signed by the candidate under penalty of perjury.

[3.] 5. Every candidate for state, district,
county, municipal or township office at a special election to determine whether
a public officer will be recalled shall [list]report each of the
campaign expenses in excess of $100 that he incurs on [forms]the form designed
and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362] act and signed by the
candidate under penalty of perjury, [60]30 days after:

(a) The special election, for the period from the
filing of the notice of intent to circulate the petition for recall [up
to 30 days after]through the special election; or

(b) [A]If the special election is not held because a district
court determines that the petition for recall is legally insufficient pursuant
to subsection 5 of NRS 306.040, for the period from the filing of the notice of
intent to circulate the petition for recall [up to]through the date of
the district courts decision.

[4.] 6. Reports of campaign expenses must be
filed with the officer with whom the candidate filed the declaration of candidacy
or acceptance of candidacy. A candidate may mail or transmit the report to that officer by regular mail, certified
mail [. If certified mail is used, the date of mailing], facsimile machine or electronic
means. A report shall be deemed [the date of filing.

5.]to be filed with the officer:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the officer if the report was sent by regular
mail, transmitted by facsimile machine or electronic means, or delivered
personally.

7. County
clerks who receive from candidates for legislative or judicial office, except
the office of justice of the peace or municipal judge, reports of campaign
expenses pursuant to [subsection 4]this section shall file a copy of each report
with the Secretary of State within 10 working days after he receives the
report.

[6. The forms designed and provided by the Secretary of State
for the reporting of campaign expenses pursuant to this section must be
designed to be used by a candidate to record in the form of a list each
campaign expense as he incurs it.]

Sec. 9. NRS 294A.210 is hereby amended to
read as follows:

294A.210 1. Every person who is not under the
direction or control of a candidate for an office at a primary election, primary city election, general
election or general
city election, of a group of such candidates or of any person involved in
the campaign of that candidate or group who makes an expenditure on behalf of
the candidate or group which is not solicited or approved by the candidate or
group, and every committee for political action, political party or committee
sponsored by a political party which makes an expenditure on behalf of such a candidate or group
of candidates shall, not later than
January 15 of each year that the provisions of this subsection apply to the
person, committee or political party, for the period from January 1 of the
previous year through December 31 of the previous year, report each expenditure
made during the period on behalf of the candidate, the group of candidates or a
candidate in the group of candidates in excess of $100 on the form designed and
provided by the Secretary of State pursuant to section 1 of this act. The form
must be signed by the person or a representative of the committee or political
party under penalty of perjury. The provisions of this subsection apply to the
person, committee or political party beginning the year of the general election
or general city election for that office through the year immediately preceding
the next general election or general city election for that office.

2. Every
person, committee or political party described in subsection 1 which makes an
expenditure on behalf of a candidate for office at a primary election, primary
city election, general election or general city election or a group of such
candidates shall, if the general election or general city election for the
office for which the candidate or a candidate in the group of candidates seeks
election is held on or after January 1 and before the July 1 immediately
following that January 1, not later than:

(a) Sevendays before [a]the primary election or
primary city election[,]for that office, for
the period from [30 days after the last election for that office to]the January 1 immediately
preceding the primary election or primary
city election through 12 days before the primary election or primary city
election;

primary city
election through 12 days before the primary election or primary
city election;

(b) Seven days before [a]the general election or
general city election[,
whether or not the candidate won the primary election or primary city election,]for that office, for
the period from [12]11 days before the primary election or primary
city election [to]through 12 days before the general election or
general city election; and

(c) [The 15th day of the second month after a general election or
general city election, for the remaining period up to 30 days after the general
election or general city election,

list]July 15 of the year of the general
election or general city election for that office, for the period from 11 days
before the general election or general city election through the June 30 of
that year,

report each
expenditure made during the period on behalf of [a candidate or]the candidate, the group
of candidates or a candidate in
the group of candidates in excess of $100 on [forms]the form designed
and provided by the Secretary of State [and]pursuant to section 1 of this act.
The form must be signed by the person or a representative of the [group]committee or political party under
penalty of perjury. [The report must also include identification of expenditures
which the person or group made cumulatively in excess of $100 since the
beginning of the first reporting period.

2.] 3. Every person, committee or
political party described in subsection 1 which makes an expenditure on behalf
of a candidate for office at a primary election, primary city election, general
election or general city election or on behalf of a group of such candidates
shall, if the general election or general city election for the office for which
the candidate or a candidate in the group of candidates seeks election is held
on or after July 1 and before the January 1 immediately following that July 1,
not later than:

(a) Seven
days before the primary election or primary city election for that office, for
the period from the January 1 immediately preceding the primary election or
primary city election through 12 days before the primary election or primary
city election; and

(b) Seven
days before the general election or general city election for that office, for
the period from 11 days before the primary election or primary city election
through 12 days before the general election or general city election,

report each
expenditure made during the period on behalf of the candidate, the group of candidates
or a candidate in the group of candidates in excess of $100 on the form
designed and provided by the Secretary of State pursuant to section 1 of this
act. The form must be signed by the person or a representative of the committee
or political party under penalty of perjury.

4. Except
as otherwise provided in subsection 5, every person, committee or political
party described in subsection 1 which makes an expenditure on behalf of a
candidate for office at a special election or on behalf of a group of such
candidates shall, not later than:

(a) Seven
days before the special election for the office for which the candidate or a
candidate in the group of candidates seeks election, for the period from the
nomination of the candidate through 12 days before the special election; and

(b) Thirty
days after the special election, for the remaining period through the special
election,

report each
expenditure made during the period on behalf of the candidate, the group of
candidates or a candidate in the group of candidates in excess of $100 on the
form designed and provided by the Secretary of State pursuant to section 1 of
this act. The form must be signed by the person or a representative of the
committee or political party under penalty of perjury.

5. Every
person, committee or political party described in subsection 1 which makes an
expenditure on behalf of a candidate for office at a special election to
determine whether a public officer will be recalled or on behalf of a group of
such candidates shall list each expenditure made on behalf of the candidate,
the group of candidates or a candidate in the group of candidates in excess of
$100 on the form designed and provided by the Secretary of State pursuant to
section 1 of this act and signed by the person or a representative of the
committee or political party under penalty of perjury, 30 days after:

(a) The
special election, for the period from the filing of the notice of intent to
circulate the petition for recall through the special election; or

(b) If the
special election is not held because a district court determines that the
petition for recall is legally insufficient pursuant to subsection 5 of NRS
306.040, for the period from the filing of the notice of intent to circulate
the petition for recall through the date of the district courts decision.

6.
Expenditures made within the State or made elsewhere but for use within the
State, including expenditures made outside the State for printing, television
and radio broadcasting or other production of the media, must be included in
the report.

[3. If the candidate is elected from one county, the reports
must be filed with the county clerk of that county. If the candidate is elected
from one city, the reports must be filed with the city clerk of that city.
Otherwise, the]

7. The reports
must be filed with :

(a) If the
candidate is elected from one county, the county clerk of that county;

(b) If the
candidate is elected from one city, the city clerk of that city; or

(c) If the
candidate is elected from more than one county or city, the Secretary of State.

8. If
an expenditure is made on behalf of a group of candidates, the reports must be [made
to the officer appropriate for each candidate and]
itemized by the candidate. A person may [make]mail or transmit his
report to the appropriate officer by regular mail, certified mail [.
If certified mail is used, the date of mailing], facsimile machine or electronic means.
A report shall be deemed [the date of filing.

4.]to be filed with the officer:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the officer if the report was sent by regular
mail, transmitted by facsimile machine or electronic means, or delivered
personally.

9. Each
county clerk or city clerk who receives a report pursuant to [subsection
3]this section shall file a
copy of the report with the Secretary of State within 10 working days after he
receives the report.

[5. The forms designed and provided by the Secretary of
State for the reporting of expenditures pursuant to this section must be
designed to be used by the person or representative of the group to record in
the form of a list each expenditure as it is made.]

10. Every
person, committee or political party described in subsection 1 shall file a
report required by this section even if he or it receives no contributions.

Sec. 10. NRS 294A.220 is hereby amended to
read as follows:

294A.220 1. Every person or group of persons organized
formally or informally who advocates the passage or defeat of a question or
group of questions on the ballot at [any election including
any recall or special]a primary election , primary city election, general election or general city
election, shall, not later than January 15 of each year that the provisions of this
subsection apply to the person or group of persons, for the period from January
1 of the previous year through December 31 of the previous year, report each
expenditure made during the period on behalf of or against the question, the
group of questions or a question in the group of questions on the ballot in
excess of $100 on the form designed and provided by the Secretary of State
pursuant to section 1 of this act. The form must be signed by the person or a
representative of the group under penalty of perjury. The provisions of this
subsection apply to the person or group of persons:

(a) Each
year in which an election or city election is held for a question for which the
person or group advocates passage or defeat; and

(b) The
year after each year described in paragraph (a).

2. If a
question is on the ballot at a primary election or primary city election and
the general election or general city election immediately following that
primary election or primary city election is held on or after January 1 and
before the July 1 immediately following that January 1, every person or group
of persons organized formally or informally who advocates the passage or defeat
of the question or a group of questions that includes the question shall comply
with the requirements of this subsection. If a question is on the ballot at a
general election or general city election held on or after January 1 and before
the July 1 immediately following that January 1, every person or group of
persons organized formally or informally who advocates the passage or defeat of
the question or a group of questions that includes the question shall comply
with the requirements of this subsection. A person or group of persons described
in this subsection shall, not later than:

(a) Seven days before [a]the primary election or
primary city election, for the period from [30 days after the last
general election to]the January 1 immediately preceding the primary election or
primary city election through 12 days before the primary election
or primary city election;

(b) Seven days before [a]the general election or
general city election, for the period from [12]11 days before
the primary election or primary city election [to]through 12days
before the general election or general city election; and

(c) [The 15th day of the second month after the general election
or general city election, for the remaining period up to 30 days after the
general election or general city election, list]July 15 of the year of the general
election or general city election, for the period from 11 days before the general election or general city election through the June 30
immediately preceding that July 15,

general election
or general city election through the June 30 immediately preceding that July
15,

report each
expenditure made during the period on behalf of or against [a question or]the question, the group
of questions or a question in the
group of questions on the ballot in excess of $100on the
form designed and provided by the Secretary of State pursuant to section 1 of this act and signed
by the person or a representative of the group under penalty of perjury. [The
report must also include the identification of expenditures which the person or
group made cumulatively in excess of $100 since the beginning of the first
reporting period.

2.] 3.If a question is on the ballot at a primary election or
primary city election and the general election or general city election
immediately following that primary election or primary city election is held on
or after July 1 and before the January 1 immediately following that July 1,
every person or group of persons organized formally or informally who advocates
the passage or defeat of the question or a group of questions that includes the
question shall comply with the requirements of this subsection. If a question
is on the ballot at a general election or general city election held on or
after July 1 and before the January 1 immediately following that July 1, every
person or group of persons organized formally or informally who advocates the
passage or defeat of the question or a group of questions that includes the
question shall comply with the requirements of this subsection. A person or
group of persons described in this subsection shall, not later than:

(a) Seven
days before the primary election or primary city election, for the period from
the January 1 immediately preceding the primary election or primary city
election through 12 days before the primary election or primary city election;
and

(b) Seven
days before the general election or general city election, for the period from
11 days before the primary election or primary city election through 12 days
before the general election or general city election,

report each
expenditure made during the period on behalf of or against the question, the
group of questions or a question in the group of questions on the ballot in
excess of $100 on the form designed and provided by the Secretary of State
pursuant to section 1 of this act. The form must be signed by the person or a
representative of the group under penalty of perjury.

4. Except
as otherwise provided in subsection 5, every person or group of persons
organized formally or informally who advocates the passage or defeat of a
question or group of questions on the ballot at a special election shall, not
later than:

(a) Seven
days before the special election, for the period from the date the question
qualified for the ballot through 12 days before the special election; and

(b) Thirty
days after the special election, for the remaining period through the special
election,

report each
expenditure made during the period on behalf of or against the question, the
group of questions or a question in the group of questions on the ballot in
excess of $100 on the form designed and provided by the Secretary of State
pursuant to section 1 of this act. The form must be signed by the person or a
representative of the group under penalty of perjury.

5. Every
person or group of persons organized formally or informally who advocates the
passage or defeat of a question or group of questions on the ballot at a
special election to determine whether a public officer will be recalled shall
list each expenditure made during the period on behalf of or against the
question, the group of questions or a question in the group of questions on the
ballot in excess of $100 on the form designed and provided by the Secretary of
State pursuant to section 1 of this act and signed by the person or a
representative of the group under penalty of perjury, 30 days after:

(a) The
special election, for the period from the filing of the notice of intent to
circulate the petition for recall through the special election; or

(b) If the
special election is not held because a district court determines that the
petition for recall is legally insufficient pursuant to subsection 5 of NRS
306.040, for the period from the filing of the notice of intent to circulate
the petition for recall through the date of the district courts decision.

6. Expenditures
made within the State or made elsewhere but for use within the State, including
expenditures made outside the State for printing, television and radio
broadcasting or other production of the media, must be included in the report.

[3. If the question is submitted to the voters of only one
county, the reports must be filed with the county clerk of that county. If the
question is submitted to the voters of only one city, the reports must be filed
with the city clerk of that city. Otherwise, the]

7. The reports
required pursuant to this section must
be filed with :

(a) If the
question is submitted to the voters of one county, the county clerk of that
county;

(b) If the
question is submitted to the voters of one city, the city clerk of that city;
or

(c) If the
question is submitted to the voters of more than one county or city,
the Secretary of State.

8. If
an expenditure is made on behalf of a group of questions, the reports [must
be made to the officer appropriate for each question and]
must be itemized by question. A person may [make]mail or transmit his
report to the appropriate filing officer by regular mail, certified mail [.
If certified mail is used, the date of mailing], facsimile machine or electronic means.
A report shall be deemed [the date of filing.

4.] to be filed with the filing officer:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the filing officer if the report was sent by
regular mail, transmitted by facsimile machine or electronic means, or
delivered personally.

9. Each
county clerk or city clerk who receives a report pursuant to [subsection
3]this
section shall file a copy of the report with the Secretary of
State within 10 working days after he receives the report.

[5. The form designed and provided by the Secretary of State
for the reporting of expenditure pursuant to this section must be designed to
be used by the person or representative of the group to record in the form of a
list each expenditure as it is made.]

Sec. 11. NRS 294A.270 is hereby amended to
read as follows:

294A.270 1. Except as otherwise provided in
subsection 3, each committee for the recall of a public officer shall, not
later than:

(a) Seven days before the special election to recall a
public officer, for the period from the filing of the notice of intent to
circulate the petition for recall [up to]through 12 days
before the special election; and

(b) Thirty days after the election, for the remaining
period [up to]through the election,

[list]report each contribution received or made by
the committee in excess of $100 on [a]the form designed and provided by
the Secretary of State [and]pursuant to section 1 of this act. The form must be signed
by a representative of the
committee under penalty of perjury.

2. If a petition for the purpose of recalling a public
officer is not filed before the expiration of the notice of intent, the
committee for the recall of a public officer shall, not later than 30 days
after the expiration of the notice of intent, [list]report each
contribution received [or]by the committee, and each contribution made
by the committee in excess of $100.

3. If a court does not order a special election for
the recall of the public officer, the committee for the recall of a public
officer shall, not later than 30 days after the court determines that an
election will not be held, for the period from the filing of the notice of
intent to circulate the petition for recall [up to]through the day the
court determines that an election will not be held, [list]report each
contribution received [or]by the committee, and each contribution made
by the committee in excess of $100.

4. Each report of contributions must be filed with the
Secretary of State. The committee may mail or transmit the report by regular mail, certified mail [.
If certified mail is used, the date of mailing], facsimile machine or electronic means.
A report shall be deemed [the date of filing.] to be filed with the Secretary of
State:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the Secretary of State if the report was sent by
regular mail, transmitted by facsimile machine or electronic means, or
delivered personally.

5. The name and address of the contributor and the
date on which the contribution was received must be included on the [list]report for each
contribution, whether from or to a natural person, association or corporation,
in excess of $100 and contributions which a contributor or the committee has
made cumulatively in excess of that amount since the beginning of the [first]current reporting
period. [The form designed and provided by the Secretary of State for
the reporting of contributions pursuant to this section must be designed to be
used by the committee to record in the form of a list each contribution as it
is received or made.]

Sec. 12. NRS 294A.280 is hereby amended to
read as follows:

294A.280 1. Except as otherwise provided in
subsection 3, each committee for the recall of a public officer shall, not
later than:

(a) Seven days before the special election to recall a
public officer, for the period from the filing of the notice of intent to
circulate the petition for recall [up to]through 12 days
before the special election; and

(b) Thirty days after the election, for the remaining
period [up to]through the election,

[list]report each expenditure made by the committee
in excess of $100 on [a]the form designed and provided by
the Secretary of State [and]pursuant to section 1 of this act. The form must be signed
by a representative of the
committee under penalty of perjury.

2. If a petition for the purpose of recalling a public
officer is not filed before the expiration of the notice of intent, the
committee for the recall of a public officer shall, not later than 30 days
after the expiration of the notice of intent, [list]report each
expenditure made by the committee in excess of $100.

3. If a court does not order a special election for
the recall of the public officer, the committee for the recall of a public
officer shall, not later than 30 days after the court determines that an
election will not be held, for the period from the filing of the notice of
intent to circulate the petition for recall [up to]through the day the
court determines that an election will not be held, [list]report each
expenditure made by the committee in excess of $100.

4. [The report must also include identification of expenditures
which the committee for the recall of a public officer made cumulatively in
excess of $100 since the beginning of the first reporting period.

5.]
Each report of expenditures must be filed with the Secretary of State. The
committee may mail or transmit
the report to the Secretary of
State by regular
mail, certified mail [. If certified mail is
used, the date of mailing], facsimile machine or electronic means.A report shall be deemed [the
date of filing.

6. The
form designed and provided by the Secretary of State for the reporting of
expenditures pursuant to this section must be designed to be used by a
committee to record in the form of a list each expenditure as it is made.] to be filed with the Secretary of
State:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the Secretary of State if the report was sent by
regular mail, transmitted by facsimile machine or electronic means, or
delivered personally.

Sec. 13. NRS 294A.360 is hereby amended to
read as follows:

294A.360 1. Every candidate for city office [where
the]at a
primary city election or general city election [is
preceded by a primary city election] shall file the reports
in the manner required by NRS 294A.120[, 294A.200 and 294A.350]and 294A.200 for
other offices not later than
January 15 of each year, for the period from January 1 of the previous year
through December 31 of the previous year. The provisions of this subsection
apply to the candidate:

(a) Beginning
the year of the general city election for that office through the year
immediately preceding the next general city election for that office; and

(b) Each
year immediately succeeding a calendar year during which the candidate disposes
of contributions pursuant to NRS 294A.160.

2. Every
candidate for city office at a primary city election or general city election,
if the general city election for the office for which he is a candidate is held
on or after January 1 and before the July 1 immediately following that January
1, shall file the reports in the manner required by NRS 294A.120 and 294A.200
for other offices not later than:

(a) Seven days before the primary city election[,]for that office, for the
period from [30 days after the last election for that office up to]the January 1 immediately
preceding the primary city election through 12 days before the
primary city election;

(b) Seven days before the general city election[, whether or not the candidate
won the primary city election,]for that office, for the period from [12] 11 days before the primary city election [up to] through
12 days before the general city election; and

[12]11 days before the primary city election [up
to]through 12
days before the general city election; and

(c) [The 15th day of the second month after the general city
election, for the remaining period up to 30 days after the general city
election.

2. Every]July 15 of the year of the general
city election for that office, for the period from 11 days before the general
city election through the June 30 of that year.

3. Every
candidate for city office at a primary city election or general city election,
if the general city election for the office for which he is a candidate is held
on or after July 1 and before the January 1 immediately following that July 1,
shall file the reports in the manner required by NRS 294A.120 and 294A.200 for
other offices not later than:

(a) Seven
days before the primary city election for that office, for the period from the
January 1 immediately preceding the primary city election through 12 days
before the primary city election; and

(b) Seven
days before the general city election for that office, for the period from 11
days before the primary city election through 12 days before the general city
election.

4. Except
as otherwise provided in subsection 5, every candidate for city
office [where there is no primary city]at a special election
shall so file those reports:

(a) Seven days before the [general city]special election,
for the period from [30 days after the last election for that office up to]his nomination through 12
days before the [general city]special election; and

(b) [The 15th day of the second month]Thirty days after the [general
city]special
election, for the remaining period [up to 30 days after the
general city election.

3. The city
clerk shall design the form for each report a candidate for city office is
required to file pursuant to NRS 294A.120 and 294A.200. The form designed and
provided by the city clerk for the reporting of campaign contributions and
campaign expenses pursuant to this section must be designed to be used to
record in the form of a list each campaign contribution as it is made and each
campaign expense in excess of $100 as it is incurred.

The city clerk
shall submit the form to the Secretary of State for approval. The city clerk
shall not use such a form until it is approved.] through the special election.

5. Every
candidate for city office at a special election to determine whether a public
officer will be recalled shall so file those reports 30 days after:

(a) The
special election, for the period from the filing of the notice of intent to
circulate the petition for recall through the special election; or

(b) If the
special election is not held because a district court determines that the
petition for recall is legally insufficient pursuant to subsection 5 of NRS
306.040, for the period from the filing of the notice of intent to circulate
the petition for recall through the date of the district courts decision.

Sec. 14. NRS 294A.362 is hereby amended to read as
follows:

294A.3621. In addition to [filing
the forms designed and provided by the Secretary of State] reporting information pursuant
to NRS 294A.120, 294A.125 [and 294A.200, or the forms designed and provided by a city
clerk pursuant to NRS 294A.360, as appropriate,], 294A.200 and 294A.360, each
candidate who is required to file a report of campaign
contributions and expenses pursuant to NRS 294A.120, 294A.125, 294A.200 or
294A.360 shall [file a separate form relating only to] report on the form designed
and provided by the Secretary of State pursuant to section 1 of this act goods
and services provided in kind for which money would otherwise have been paid.

candidate who is required to file a report of campaign
contributions and expenses pursuant to NRS 294A.120, 294A.125, 294A.200 or
294A.360 shall [file a separate form relating only to]report on the form designed and provided
by the Secretary of State pursuant to section 1 of this act goods
and services provided in kind for which money would otherwise have been paid.
The candidate shall list on the form each such campaign contribution in excess of $100 that he
receives during the reporting
period, each such campaign contributionfrom a contributor received during the reporting period
which cumulatively exceeds $100, and each such expense in excess of $100 he incurs
during the reporting period.

2. [The Secretary of State shall design the form described in
subsection 1 for each candidate who is required to use the form to file a
report pursuant to NRS 294A.120, 294A.125 or 294A.200. The city clerk shall
design the form described in subsection 1 for each candidate who is required to
use the form to file a report pursuant to NRS 294A.360. The city clerk shall
submit the form to the Secretary of State for approval. The city clerk shall
not use such a form until it is approved. The Secretary of State and each city clerk
shall design the format of the form described in subsection 1 so that a
candidate who uses the form may record in the form a list of each such campaign
contribution as the contribution is received and expense in excess of $100 as
it is incurred.

3.]
The Secretary of State and each city clerk shall not require a candidate to
list the campaign contributions and expenses described in this section on any
form other than [a form designed and provided pursuant to this section.

4. Upon
request, the Secretary of State shall provide a copy of the form described in
subsection 1 to each candidate who is required to file a report of his campaign
contributions and expenses pursuant to NRS 294A.120, 294A.125 or 294A.200. Upon
request, each city clerk shall provide a copy of the form described in
subsection 1 to each candidate who is required to file a report of his campaign
contributions and expenses pursuant to NRS 294A.360.]the form designed and provided by the
Secretary of State pursuant to section 1 of this act.

Sec. 15. NRS 294A.365 is hereby amended to
read as follows:

294A.365 1. Each report of expenditures required
pursuant to NRS 294A.210, 294A.220 and 294A.280 must consist of a list of [the
expenditures]each
expenditure in excess of $100 that was made during the periods
for reporting. Each report of expenses required pursuant to NRS 294A.125 and
294A.200 must consist of a list of each expense in excess of $100 that was
incurred during the periods for reporting. The list in each report must state the
category and amount of the expense or expenditure and the date on which the
expense was incurred or the expenditure was made.

2. The categories of expense or expenditure for use on
the report of expenses or expenditures are:

(i) Except as otherwise provided in NRS 294A.362, goods
and services provided in kind for which money would otherwise have been paid;
and

(j) Other miscellaneous expenses.

3. [The Secretary of State and each city clerk shall not require
a candidate to provide separately the total amount of each category of expenses
described in this section.] Each report of expenses or expenditures described in
subsection 1 must list the disposition of any unspent campaign contributions
using the categories set forth in subsection 2 of NRS 294A.160.

Sec. 16. (Deleted by amendment.)

Sec. 17. NRS 294A.390 is hereby amended to
read as follows:

294A.390 The officer from whom a candidate or entity
requests a form for:

1. A declaration of candidacy;

2. An acceptance of candidacy;

3. The registration of a committee for political
action pursuant to NRS 294A.230 or a committee for the recall of a public
officer pursuant to NRS 294A.250; or

shall furnish the candidate with the necessary forms for
reporting and copies of the regulations adopted by the Secretary of State
pursuant to this chapter. An explanation of the applicable provisions of NRS
294A.100, 294A.120, 294A.140, 294A.150, [294A.180,]
294A.200, 294A.210, 294A.220, 294A.270, 294A.280 or 294A.360 relating to the
making, accepting or reporting of campaign contributions, expenses or
expenditures and the penalties for a violation of those provisions as set forth
in NRS 294A.100 or 294A.420 must be [printed on the forms.]developed by the Secretary of
State and provided upon request. The candidate or entity shall
acknowledge receipt of the material.

Sec. 18. NRS 294A.420 is hereby amended to
read as follows:

294A.420 1. If the Secretary of State receives
information that a person or entity that is subject to the provisions of NRS
294A.120, 294A.140, 294A.150, [294A.180,] 294A.200, 294A.210, 294A.220,
294A.230, 294A.270, 294A.280 or 294A.360 has not filed a report or form for
registration pursuant to the applicable provisions of those sections, the
Secretary of State may, after giving notice to that person or entity, cause the
appropriate proceedings to be instituted in the First Judicial District Court.

2. Except as otherwise provided in this section, a
person or entity that violates an applicable provision of NRS 294A.112,
294A.120, 294A.130, 294A.140, 294A.150, 294A.160, [294A.170, 294A.180,]
294A.200, 294A.210, 294A.220, 294A.230, 294A.270, 294A.280, 294A.300, 294A.310,
294A.320 or 294A.360 is subject to a civil penalty of not more than $5,000 for
each violation and payment of court costs and attorneys fees. The civil
penalty must be recovered in a civil action brought in the name of the State of
Nevada by the Secretary of State in the First Judicial District Court and
deposited by the Secretary of State for credit to the State General Fund in the
bank designated by the Treasurer.

3. If a civil penalty is imposed because a person or
entity has reported its contributions, expenses or expenditures after the date
the report is due, the amount of the civil penalty is:

(a) If the report is not more than 7 days late, $25 for
each day the report is late.

(b) If the report is more than 7 days late but not more
than 15 days late, $50 for each day the report is late.

(c) If the report is more than 15 days late, $100 for
each day the report is late.

4. For good cause shown, the Secretary of State may
waive a civil penalty that would otherwise be imposed pursuant to this section.
If the Secretary of State waives a civil penalty pursuant to this subsection,
the Secretary of State shall:

(a) Create a record which sets forth that the civil
penalty has been waived and describes the circumstances that constitute the
good cause shown; and

(b) Ensure that the record created pursuant to
paragraph (a) is available for review by the general public.

Sec. 19. Chapter 281 of NRS is hereby amended
by adding thereto a new section to read as follows:

1. Except as
otherwise provided in subsection 2, if a public officer who was appointed to
the office for which he is serving is entitled to receive annual compensation
of $6,000 or more for serving in that office, he shall file with the Commission
a statement of financial disclosure, as follows:

(a) A public
officer appointed to fill the unexpired term of an elected or appointed public
officer shall file a statement of financial disclosure within 30 days after his
appointment.

(b) Each public
officer appointed to fill an office shall file a statement of financial
disclosure on or before January 15 of each year of the term, including the year
the term expires.

2. If a person
is serving in a public office for which he is required to file a statement
pursuant to subsection 1, he may use the statement he files for that initial
office to satisfy the requirements of subsection 1 for every other public
office to which he is appointed and in which he is also serving.

3. A judicial
officer who is appointed to fill the unexpired term of a predecessor or to fill
a newly created judgeship shall file a statement of financial disclosure
pursuant to the requirements of Canon 4I of the Nevada Code of Judicial
Conduct. Such a statement of financial disclosure must include, without
limitation, all information required to be included in a statement of financial
disclosure pursuant to NRS 281.571.

4. The
Commission shall provide written notification to the Secretary of State of the
public officers who failed to file the statements of financial disclosure
required by subsection 1 or who failed to file those statements in a timely
manner. The notice must be sent within 30 days after the deadlines set forth in
subsection 1 and must include:

(a) The name of
each public officer who failed to file his statement of financial disclosure
within the period before the notice is sent;

(b) The name of
each public officer who filed his statement of financial disclosure after the
deadlines set forth in subsection 1 but within the period before the notice is
sent;

(c) For the
first notice sent after the public officer filed his statement of financial
disclosure, the name of each public officer who filed his statement of
financial disclosure after the deadlines set forth in subsection 1 but within
the period before the notice is sent; and

(d) For each
public officer listed in paragraph (c), the date on which the statement of
financial disclosure was due and the date on which the public officer filed the
statement.

5. In addition
to the notice provided pursuant to subsection 4, the Commission shall notify
the Secretary of State of each public officer who files a statement of
financial disclosure more than 30 days after the deadlines set forth in
subsection 1. The notice must include the information described in paragraphs
(c) and (d) of subsection 4.

6. A statement
of financial disclosure shall be deemed to be filed with the Commission:

(a) On the date
that it was mailed if it was sent by certified mail; or

(b) On the date
that it was received by the Commission if the statement was sent by regular
mail, transmitted by facsimile machine or electronic means, or delivered
personally.

Sec. 20. NRS 281.411 is hereby amended to read as
follows:

281.411 NRS 281.411 to 281.581, inclusive, and section 19 of this act may
be cited as the Nevada Ethics in Government Law.

Sec. 21. NRS 281.471 is hereby amended to read as
follows:

281.471 The Commission shall:

1. Adopt procedural regulations:

(a) To facilitate the receipt of inquiries by the
Commission;

(b) For the filing of a request for an opinion with the
Commission;

(c) For the withdrawal of a request for an opinion by
the person who filed the request; and

(d) To facilitate the prompt rendition of opinions by
the Commission.

2. Prescribe, by regulation, forms for the submission of statements of
financial disclosure and procedures for the submission of
statements of financial disclosure filed
pursuant to section 19 of this act and forms and procedures for the submission of
statements of acknowledgment filed by public officers pursuant to NRS 281.552,
maintain files of such statements and make the statements available for public
inspection.

3. Cause the making of such investigations as are
reasonable and necessary for the rendition of its opinions pursuant to this chapter.

4. [Inform]Except as otherwise provided in section 19 of this act,
inform the Attorney General or district attorney of all cases of
noncompliance with the requirements of this chapter.

5. Recommend to the Legislature such further
legislation as the Commission considers desirable or necessary to promote and
maintain high standards of ethical conduct in government.

6. Publish a manual for the use of public officers and
employees that contains:

(a) Hypothetical opinions which are abstracted from opinions
rendered pursuant to subsection 1 of NRS 281.511, for the future guidance of
all persons concerned with ethical standards in government;

281.5521. Every public officer shall
acknowledge that he has received, read and understands the statutory ethical
standards. The acknowledgment must be on a form prescribed by the Commission
and must accompany the first statement of financial disclosure that the public
officer is required to file with the Commission pursuant to section 19 of this act or the Secretary
of State pursuant to NRS 281.561.

2. The Commission and the Secretary of State shall retain an
acknowledgment filed pursuant to this section for 6 years after the date on
which the acknowledgment was filed.

3. Willful refusal to execute and file the
acknowledgment required by this section constitutes nonfeasance in office and
is a ground for removal pursuant to NRS 283.440.

Sec. 23.NRS 281.561 is hereby amended to
read as follows:

281.561 1. [Except as otherwise
provided in subsection 2 or 3, if a]Each candidate for public office [or
a public officer is]who will be entitled to receive annual compensation of $6,000 or more for
serving in the office [in question,] that he is seeking and each public officer who was elected to the office
for which he is serving shall file with the [Commission and with the
officer with whom declarations of candidacy for the office in question are
filed,]Secretary
of State a statement of financial disclosure, as follows:

(a) A candidate for nomination, election or reelection
to public office shall file a statement of financial disclosure no later than
the 10th day after the last day to qualify as a candidate for the office [.

(b) A
public officer appointed to fill the unexpired term of an elected public
officer shall file a statement of financial disclosure within 30 days after his
appointment.

(c) Every
public officer, whether appointed or elected,] ; and

(b) Each
public officer shall file a statement of financial disclosure on
or before [March 31]January 15 of each year of the term, including
the year the term expires.

[(d) A public officer who leaves office on a date other than
the expiration of his term or anniversary of his appointment or election, shall
file a statement of financial disclosure within 60 days after leaving office.

2. A
statement filed pursuant to one of the paragraphs of subsection 1 may be used
to satisfy the requirements of another paragraph of subsection 1 if the initial
statement was filed not more than 3 months before the other statement is
required to be filed.

3. If a
person is serving in a public office for which he is required to file a
statement pursuant to subsection 1, he may use the statement he files for that
initial office to satisfy the requirements of subsection 1 for every other
public office in which he is also serving.

4. A
person may satisfy the requirements of subsection 1 by filing with the
Commission a copy of a statement of financial disclosure that was filed
pursuant to the requirements of a specialized or local ethics committee if the
form of the statement has been approved by the Commission.

5.] 2. A candidate for
judicial office or a judicial officer shall file a statement of financial
disclosure pursuant to the requirements of Canon 4I of the Nevada Code of
Judicial Conduct. Such a statement of financial disclosure must include,
without limitation, all information required to be included in a statement of
financial disclosure pursuant to NRS 281.571.

3. A
statement of financial disclosure shall be deemed to be filed with the
Secretary of State:

(a) On the
date that it was mailed if it was sent by certified mail; or

(b) On the
date that it was received by the Secretary of State if the statement was sent
by regular mail, transmitted by facsimile machine or electronic means, or
delivered personally.

4. The
statement of financial disclosure filed pursuant to this section must be filed
on the form prescribed by the Commission pursuant to NRS 281.471.

5. The
Secretary of State shall prescribe, by regulation, procedures for the
submission of statements of financial disclosure filed pursuant to this
section, maintain files of such statements and make the statements available
for public inspection.

Sec. 24. NRS 281.573 is hereby amended to read
as follows:

281.5731. Except as otherwise provided in
subsection 2, statements of financial disclosure required by the provisions of
NRS 281.561 and 281.571 and
section 19 of this act must be retained by the Commission [,]or Secretary of
State [, county clerk and city clerk] for 6
years after the date of filing.

2. For public officers who serve more than one term in
either the same public office or more than one public office, the period
prescribed in subsection 1 begins on the date of the filing of the last
statement of financial disclosure for the last public office held.

Sec. 25. (Deleted by amendment.)

Sec. 26. NRS 281.581 is hereby amended to read as
follows:

281.5811. [A]If the Secretary of State receives
information that a candidate for public office or public officer [who]willfully fails to file his
statement of financial disclosure or willfully fails to file his
statement of financial disclosure in a timely manner pursuant to NRS 281.561 or section 19 of this act, the Secretary
of State may, after giving notice to that person or entity, cause the
appropriate proceedings to be instituted in the First Judicial District Court.

2. Except
as otherwise provided in this section, a candidate for public office or public
officer who willfully fails to file his statement of financial disclosure or
willfully fails to file his statement of financial disclosure in a timely
manner pursuant to NRS 281.561 or section 19 of this act is
subject to a civil penalty and payment of court costs and attorneys fees. [Except
as otherwise provided in subsection 3, the]The civil penalty must be recovered in a
civil action brought in the name of the State of Nevada by the Secretary of
State in the First Judicial District Court and deposited by the Secretary of
State for credit to the State General Fund in the bank designated by the State
Treasurer.

3. The amount
of the civil penalty is:

(a) If the statement is filed not more than [7
days late, $25 for each day the statement is late.]10 days after the applicable deadline
set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19 of this
act, $25.

(b)
If the statement is filed more than [7 days late]10 days but not more
than [15 days late, $175 for the first 7 days, plus $50 for each
additional day the statement is late.]20 days after the applicable deadline
set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19 of this
act, $50.

(c)
If the statement is filed more than [15 days late, $575 for
the first 15 days, plus $100 for each additional day the statement is late.

2. The
Commission may, for]20 days but not more than 30 days after the applicable
deadline set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19
of this act, $100.

(d) If the
statement is filed more than 30 days but not more than 45 days after the
applicable deadline set forth in subsection 1 of NRS 281.561 or subsection 1 of
section 19 of this act, $250.

(e) If the
statement is not filed or is filed more than 45 days after the applicable
deadline set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19
of this act, $2,000.

4. For good
cause shown, the Secretary of
State may waive [or reduce the civil penalty.

3. The
civil penalty imposed for a violation of this section must not exceed the
annual compensation for the office for which the statement was filed.

4. The
civil penalty must be recovered in a civil action brought in the name of the
State of Nevada by the Commission in a court of competent jurisdiction and
deposited by the Commission in the account for credit to the State General Fund
in the bank designated by the State Treasurer.

5. If the
Commission] a
civil penalty that would otherwise be imposed pursuant to this section. If the
Secretary of State waives a civil penalty pursuant to [subsection
2, the Commission] this subsection, the Secretary of State shall:

(a) Create a record which sets forth that the civil
penalty has been waived and describes the circumstances that constitute the
good cause shown; and

(b) Ensure that the record created pursuant to
paragraph (a) is available for review by the general public.

5. As
used in this section, willfully means deliberately, intentionally and
knowingly.

Sec. 27. NRS 294A.170 and 294A.180 are hereby
repealed.

Sec. 27.5. The Secretary of State must obtain the
advice and consent of the Legislative Commission before providing a form
designed or revised by the Secretary of State pursuant to section 1 of this act
to a person, committee, political party or group that is required to use the
form.

Sec. 28. The statement of financial disclosure
required to be filed on or before January 15, 2004, by a public officer with
the Secretary of State pursuant to the amendatory provisions of NRS 281.561
must cover the period from the last statement of financial disclosure filed by
the public officer through December 31, 2003.

Sec. 28.5. A financial disclosure statement filed
with a county clerk or city clerk before January 1, 2004, must be retained by
the county clerk or city clerk for 6 years after the date of filing.